The Hammers host United in the FA Cup quarter-final replay following a previous 1-1 draw at Old Trafford.
The winners will book their place at Wembley for a semi-final showdown with Everton, and for United it represents a massive game for van Gaal as he still seeks his first major trophy in England.
Speaking ahead of the game, Van Gaal has talked up the quality of Carroll following his hat-trick against Arsenal at the weekend while also singling out two other key West Ham threats.
“I have seen the Andy Carroll show. he has special qualities. We have seen that in the match that he played Saturday. It was against Arsenal and they also have great central defenders,” he told the Telegraph.
“So we have to cope with Andy Carroll but not also Andy Carroll. With other players. They have a certain player named Payet. He can also play. Lanzini can also play and score goals.”
Carroll was at his destructive best against Arsenal, having as many as ten shots on goal and winning his aerial duels with Laurent Koscielny and Gabriel Paulista with regularity.
There is little defenders can do to stop him when he challenges in the air, so for United they must prevent West Ham from getting the ball wide, pushing the full-backs up and putting in dangerous crosses.
Hammers manager Slaven Bilic has an abundance of attacking quality at his disposal, and United will be wary of giving away any soft free-kicks as Payet has already shown against them exactly what he is capable of.