United have already concluded their first piece of transfer business of the summer after snapping up Netherlands winger Memphis Depay from PSV Eindhoven earlier this month.
The Red Devils have unsurprisingly been linked with a host of other top players in recent weeks as the summer transfer window draws ever closer.
Gareth Bale, Harry Kane and Cristiano Ronaldo are among star names to have been touted as potential targets for the Red Devils of late.
And the United boss has outlined how he would like to transform his squad over the summer months.
Speaking at a news conference on Friday, Van Gaal said: “Transfers are a process, it’s not ‘I want you and he comes’, there are always three parties – the player, the club, and ourselves. It’s not so easy.
“It’s not a question of how big or the number of players in the squad, it’s how the balance is. When you have for every position two equal-levelled players, then I’m happy.
“You have three parties and the most important party is always the player, I have already said in this conference so I cannot repeat myself, I don’t want to repeat myself. We have a very good scouting commission for every position.”
United host Arsenal in the Premier League at Old Trafford on Sunday.
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