Van Gaal has hit out at the “broken” state of affairs at the group he inherited from predecessor David Moyes.
And with the Dutchman set to implement a 3-5-2 formation, he wants the right options at his disposal.
Express Sport understands Van Gaal is preparing two swap deals in order to land Arsenal defender Thomas Vermaelen and Dortmund star Mats Hummels.
Van Gaal has not been impressed with Nani and will test the Gunners’ interest with a player-plus-cash offer.
The 62-year-old is also ready to offload Shinji Kagawa back to former club Dortmund to help United land Hummels.
Van Gaal wants to deploy Juan Mata behind Robin van Persie and Wayne Rooney in attack, leaving Nani and Kagawa surplus to requirements.
Source: Express
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