Old Trafford side chase three big stars.
The Old Trafford side have taken a keen interest in Lazio duo Stefan de Vrij and Felipe Anderson, according to di Marzio.
Van Gaal knows de Vrij well from his time in charge of the Dutch national team set-up and the 23-year-old could offer Man United a strong additional central defensive option.
Man United trio Phil Jones, Chris Smalling and Jonny Evans all failed to consistently impress in 2014/15 and but for keeper David De Gea the Premier League side may well have failed to secure a Champions League qualification spot.
Brazilian Anderson played a key role in helping Lazio to secure a top three finish, the playmaker scoring ten goals and providing seven assists in just 23 Serie A starts, and would give van Gaal further guile and endeavour in the Man United midfield.
Gianluca di Marzio also claims that Man United are in talks to sign Bayern Munich defender Jerome Boateng.
The former Man City man, who can play either at full-back or in the centre of defence, has been a big success at the Allianz Arena since his move back to Germany in 2011.
Boateng made 42 starts in all competitions last term, helping Pep Guardiola’s side to a third successive Bundesliga triumph, and it would be hard to imagine Bayern Munich entertaining offers for such a key member of their first team set-up.
Having secured a return to the Champions League it appears van Gaal is keen to strengthen his squad as he looks to mount a genuine assault on domestic and continental titles and has already secured the signing of Memphis Depay from PSV Eindhoven this summer.