And sources today claim United have made significant advances in a deal for Kroos this week.
The deal would make the 24-year-old one of Van Gaal’s first signing of the summer, with the club looking to kickstart a complete overhaul of the existing squad.
Van Gaal will focus on bringing in new talent before the start of the 2014/15 campaign, with Luke Shaw lined up to join in a £30m deal and both Mats Hummels and Bruno Martins wanted to fill the holes in the United defence.
United have also been linked to a move for Dutch playmaker Jordy Clasie this summer who, according to reports, has been picked out by Van Gaal as a player who could help solve the Old Trafford side’s lack of creativity in midfield.
The 62-year-old has a proven track record of success having won league crowns with Ajax, Barcelona, AZ Alkmaar and Bayern Munich.
Now his task is to restore confidence at United, after a disappointing season in which they finished seventh, and reclaim the Premier League title.