Van Gaal is expected to be the man who replaces David Moyes in the Old Trafford hot seat after the former Everton manager was given his marching orders last week. The Dutchman, 62, will manage Holland at this summer's World Cup in Brazil befre being replaced by former Chelsea boss Guus Hiddink, leaving van Gaal to return to club management.
The former Ajax, Barcelona and Bayern Munich manager is now set to be charged with the task of revitalising a United side that has fallen from Premier League champions to seventh placed also-rans, and a summer of spending is set to commence in a bid to add some more quality to a stale squad.
A number of names have already been linked with big-money moves to Old Trafford this summer, yet ESPN's report today suggests that United will look to land two high profile signings BEFORE van Gaal is handed the job at the club - but who could they be targeting?
The two most likely players at this stage would surely be Southampton left back Luke Shaw and Sporting Lisbon midfielder William Carvalho, who have both been heavily tipped to join the Red Devils this summer. Shaw, 18, would cost in the region of £30m whilst Portuguese international Carvalho, 22, reportedly has a £37.5m release clause in his contract - therefore, bagging the pair would cost almost £70m.
The duo are both promising youngsters who have big futures, but fans wouldn't necessarily call them big name signings - particularly after being linked with moves for Barcelona midfielder Cesc Fabregas, Borussia Dortmund forward Marco Reus and Paris Saint-German striker Edinson Cavani.
Shaw and Carvalho could become household names in the future, and would signal United's commitment to infusing youth into an ageing side, but fans may be disappointed if they are expecting players like Fabregas, Reus and Cavani to arrive at Old Trafford in the coming weeks.