1) Memphis Depay (PSV, £17m)
Finally, van Gaal is keen to bring in the highly rated Memphis Depay from PSV. The Dutch winger impressed for the new United boss at this summer’s World Cup, and is one of the most exciting young talents in the Netherlands at the moment after some superb goalscoring displays for his club last season. United have matched PSV’s asking price of £17m after looking like missing out on their first choice Angel Di Maria, and Depay’s potential looks like making him an excellent long-term addition for the club in their problem position out wide. With the club spending big on these three deals, wide-men such as Nani and Wilfried Zaha could be set for summer exits, which would in turn make Depay first choice out wide for the Red Devils.