New Manchester United boss Louis Van Gaal has been busy identifying transfer targets over the past few weeks and has narrowed his top shortlist down to three.
According to the Daily Mirror, the United manager is close to completing a deal to sign Southampton fullback Luke Shaw for £30m, with Borussia Dortmund's Mats Hummels and Bayern Munich's Toni Kroos next on the hit-list.
Van Gaal, who was officially confirmed as United's next manager today, has been working with the club's board to put a number of deals in place over the past few weeks. He's expected to be given £150m to spend.
Even though he's only been confirmed today, the report claims Van Gaal has been active behind the scenes and has been helping the United hierarchy to put a list of transfer targets together.
He will join United after he has completed his duties with the Netherlands at the World Cup, and his first training session with his new team will be July 14. Less than a week later, United fly off to the United States to begin their preseason tour.
If Van Gaal gets his way, Shaw will be a United player by then. The England full-back has been called up to Roy Hodgson's squad for the World Cup, and United are close to agreeing a deal with the Saints for around £30m.
Next on the shortlist is Hummels, with Van Gaal keen to replace Rio Ferdinand and Nemanja Vidic. The two defenders have left a huge hole at the heart of the United defence, with Vidic set for Inter Milan and Ferdinand ready to take on a fresh challenge.
Kroos is also high on Van Gaal's list of transfer targets, and the Germany international has been heavily linked with the Old Trafford club since the mid-point of last season.
Central midfield is a position in urgent need of reinforcements for United. It seems Van Gaal is keen to alleviate any fears that his role as Netherlands boss may get in the way of what looks like being an important summer of transfer activity at Old Trafford. It remains to be seen whether he can juggle the two commitments.
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