Manchester United and Real Madrid are likely to settle upon a fee of £48 million for Angel di Maria, according to The Express.
The report has suggested, however, that the Red Devils will offer an initial £40m for the Argentine superstar. It appears that Madrid want up to £55m for the winger, but will accept £7m less than the figure they value him at.
The European champions are seemingly desperate to sign Monaco ace James Rodriguez, who enjoyed a fine World Cup for Colombia. This, then, could help United's pursuit of Di Maria, as Van Gaal looks to rebuild the club.
It's not surprising that United have been linked with a move for Di Maria, as a number of their wide men struggled for form last season. The likes of Ashley Young, Nani and Antonio Valencia all struggled to make an impression under David Moyes, whilst Wilfried Zaha was shipped out on loan to Cardiff City.
Valencia, however, has signed a new three-year deal with United, but Nani's long term future at the club appears to be uncertain. United fans will certainly be hoping the quartet offer the team more under the new regime at Old Trafford.
The new Manchester United boss will be desperate to mix things up at the Theatre of Dreams, as the Red Devils look to regain their Champions League status next term. The signing of Di Maria would certainly represent a marquee signing for the club ahead of the 2014/15 campaign.
United have already purchased highly rated teenage full-back Luke Shaw from Southampton and Spanish ace Ander Herrera, and it remains to be seen as to whether Di Maria is Van Gaal's third major signing.
If a deal for Di Maria is struck, then Van Gaal will have an array of talent in his forward line at Old Trafford. The Red Devils already have the likes of Wayne Rooney, Adnan Januzaj, Juan Mata and Robin van Persie at the club. Di Maria, however, would offer the club another dimension going forward next term.
Manchester United fans will certainly be very excited by the potential signing of Di Maria, and it appears that it will take a club record bid to secure his signature.
If Manchester United are to secure a deal to bring Di Maria to the club, then they may have to battle rivals Arsenal for the player's signature. The north London outfit have also been credited with interest in the Argentine, as the Gunners look to embark upon a title challenge.
Arsenal fans will certainly be hoping the club spend big in this transfer window, as the club look to build on their FA Cup success from last season. It remains to be seen, however, as to whether Arsene Wenger steps up his interest in the winger.