Indeed, the United head coach heaped praise on the 22-year-old after being asked about him.
Any Kane to United rumours have gone quiet in recent weeks but the Old Trafford outfit are in need of a striker.
"I have seen, of course, other games where he has shown his qualities," Van Gaal is quoted as telling The Sun.
"I think he is a great player, a great talent."
Would United need Kane?
Van Gaal's side need a new striker after the departure of Robin van Persie, with just Memphis Depay having arrived at Old Trafford in terms of a final-third addition so far this summer.
The Manchester United boss has hinted at a new forward signing in the past but there have been no clear signs as to who that forward will be. The Dutchman, meanwhile, is no doubt also praising the forward as Manchester United will face the north London team next week during their Premier League opener.
It's very unlikely United could prise Kane away from Tottenham, while he still isn't the most experienced striker on the market despite his stellar season last time out.
That said, the 22-year-old would surely be a great signing for Manchester United, with Van Gaal aware any praise will be used to aid transfer talk and reports. But is there any chance of him really leaving Spurs?