United’s struggles under the Dutchman have been well-documented this season, with the Red Devils out of all cup competitions as they focus on securing a top-four finish and route back into the Champions League.
Van Gaal brought in the likes of Angel di Maria, Marcos Rojo and Daley Blind last summer following his appointment as David Moyes’ permanent successor at Old Trafford.
And although Van Gaal says that he is currently fully focused on guiding United to a top-four finish, he is also thinking about the forthcoming transfer window and the opportunity to bolster his squad.
Speaking to The Telegraph, Van Gaal said: “That [the Premier League and Champions League] is our goal, yes, and it depends on how we end this season.
“We have to qualify for the Champions League and we have many tests next year.
“That also develops the level of your team, and of course how many players can come in to improve our selection.”
Van Gaal’s side travel to Anfield to take on rivals Liverpool on Sunday afternoon.
The Red Devils are currently fourth in the Premier League table with nine games left to play, but are only two points behind second-placed Manchester City and one behind third-placed Arsenal.
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