The Dutch tactician is looking to bolster his squad before the end of the transfer window as his side push for a Champions League finish.
Van Gaal has already spent big during his time at United, securing the deals of Angel Di Maria and Radamel Falcao.
However The Red Devils are still to hit top gear this season and clearly the boss feels that adding two new faces to the squad will help boost their chances of securing a top four finish.
Kevin De Bruyne is on the United wish-list, who has flourished at Wolfsburg since his switch from Chelsea last year.
The Belgian is reportedly worth £30m, a fee which Van Gaal is thought to be happy to pay.
Meanwhile Borussia Dortmund’s Mats Hummels has been linked with a move to Old Trafford for some time now and with the transfer deadline looming, it is believed that the World Cup winner could be tempted into a move as United table a £37m bid.
By Phil Wellbrook