Van Gaal's wants to continue his radical overhaul of United's squad by signing five new players – a right back, centre back, midfielder, winger and striker.
He has signed seven players while discarding over a dozen in his first season in charge but constantly complains that his squad lacks "balance" and he has been forced to play players out of position in formations he is not always entirely happy with.
Even though United's absence from Europe this season has hit them in the pocket, senior figures at Old Trafford insist that money is no problem, with the new £750m kit deal with Adidas kicking in from this summer as well as the club’s anticipated return to the riches of Champions League.
Southampton’s Nathaniel Clyne is top choice for the right back position that has been a problem for United ever since Gary Neville retired.
Rafael Da Silva hasn’t started a game since October and the Brazilian’s frequent injury problems and lapses in defensive concentration would appear to be against him while Antonio Valencia, who has been used there this season, admits he is far happier going forward than backwards.
Clyne has the pace, energy and aggression, not to mention a powerful shot, to play either as a normal right back or in the wing back role if Van Gaal prefers to go with a 3-5-2 system.
Van Gaal constantly emphasises how happy he is with United’s defensive record in recent months.
They have not conceded more than one goal in a game since the 2-2 draw at West Brom in October and boast the third lowest goals conceded tally in the Premier League behind Southampton and Chelsea.
But the heroics of goalkeeper David De Gea have rescued them on countless times and the general view at Old Trafford is that they still need a strong, experienced centre half to go alongside Marcos Rojo.
The injury records of Phil Jones, Chris Smalling and Jonny Evans mean United’s back line is constantly changing.
Van Gaal rates youngsters Paddy McNair and Tyler Blackett but they lack experience and Borussia Dortmund’s Mats Hummels remains Van Gaal’s top target.
United are confident they can land the German World Cup winner this summer but if a deal fails to materliase another option is Paris St Germain youngster Marquinhos.
In midfield, Kevin Strootman remains Van Gaal’s preferred choice but the Roma player will have to prove he has made a full recovery from his kee problems before United make a move.
Strootman was a key figure in Holland’s qualification, under Van Gaal, for the World Cup although he missed the finals in Brazil following cruciate ligament damage.
Van Gaal made his interest in the former PSV Eindhoven star quite clear on taking over at Old Trafford last summer when he indicated he was prepared to wait for him to recover from his injury.
After a nine-month lay-off, Strootman played half a dozen games for Roma but wasn’t happy and will now miss the rest of the season after returning to Holland for a “clean up” operation on the same knee which complicates a summer bid.
As United have experienced with Radamel Falcao, signing a player on his way back from a serious injury is fraught with problems.
Many United fans would love to see Paul Pogba return to the club but the feeling at Old Trafford is that they will refuse to eat humble pie and buy him back from Juventus for huge money after he let his contract run down and left as a free agent here years ago.
United needed an injection of pace and penetration up front and Van Gaal is set to raid his native Holland again for a winger – PSV Eindhoven’s Memphis Depay, who is being tipped to be as good as Arjen Robben.
Depay has plundered 18 goals in 23 appearances this season and PSV coach Phillip Cocu confirmed this week that he will leave this summer.
Old Trafford would seem his likely destination with Depay, 21, regarding Van Gaal – who included him in his World Cup squad in Brazil – as a “father-figure.”
Pacey German international Marco Reus also remains on United’s radar even though he has signed a new deal that will keep him at Borussia Dortmund until 2019.
The failure of Falcao to impress during his loan spell and the decline in form of Robin van Persie, means a striker has also become a priority, despite the promise of youngster James Wilson.
In that department, United are understood to have scouted Palermo’s Paulo Dybala and Inter Milan’s Mauro Icardi.