The Red Devils have already completed their first signing of the summer after snapping up Memphis Depay from PSV Eindhoven as Van Gaal looks to bolster his squad ahead of his second season in charge at Old Trafford.
United have inevitably been linked with a host of big-name stars in recent weeks as the summer transfer window approaches.
Cristiano Ronaldo, Harry Kane and Gareth Bale are among the players to be touted as potential targets for the Red Devils of late.
However, the Manchester United boss says that he is more focused on developing a “balanced” team than bringing star names to the club.
Van Gaal told MUTV on Friday: “It [United’s summer transfer business] is dependable of the balance of our selection next year, that this year is still not [the case] and we have to do that – it’s not so easy, believe me.
“I go more for the balance than the individual player.”
Van Gaal’s United side host Arsenal at Old Trafford on Sunday afternoon as they look to pip the Gunners to a third-place finish in the Premier League.
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