The worst kept secret in football was finally confirmed on Monday as Holland boss van Gaal was announced as the man chosen to succeed David Moyes as United boss. The Scot endured a torrid ten-month stint in the Old Trafford hot seat, and United fans will now be hoping that 62-year-old van Gaal is the man to bring glory back to the Red Devils.
The former Ajax, Barcelona and Bayern Munich manager has to complete his duties with the Dutch national team at this summer's World Cup before taking the reins at United, and he will be faced with a number of challenges up on his arrival, with none bigger than overhauling a squad that was devoid of quality this season.
The rumour mill has already started to churn out links to a number of players across Europe, but reports back in van Gaal's homeland, via newspaper De Telegraaf, suggest that there is a €100m transfer kitty available to van Gaal this summer - and he has already started to plan who he wants to sign.
Many Dutch players have already been linked with the club, including Daryl Janmaat, Bruno Martins Indi, Joel Veltman and Jordy Clasie, having worked under van Gaal at international level, but reports state that there is only one Dutch player that could be heading to United - Roma midfielder Kevin Strootman.
Instead, van Gaal will look to spend his whopping budget on players from the Bundesliga, where he coached with Bayern. A handful of players from the Bavarian giants have already been linked with United, including centre back Dante, midfielder Toni Kroos, winger Arjen Robben and striker Mario Mandzukic, whilst Borussia Dortmund could also be under threat as defender Mats Hummels and forward Marco Reus have been linked.
If van Gaal can land half of the players mentioned there, United will be in much better shape heading into the new season. The whole team needs strengthening, but there should be careful attention given to the heart of the defence, the centre of midfield and out wide as United look to banish memories of a shocking season.