Manchester United could make Netherlands international Stefan de Vrij their third signing of the summer after stepping up their interest in the defender.
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Van Gaal's continued involvement in the World Cup in Brazil has not stopped United making their first signings ahead of the new season.
Ander Herrera completed a move to Old Trafford from Athletic Bilbao on Thursday after activating his release clause.
The £30m capture of 18-year-old Southampton left-back Luke Shaw followed on Friday as United push ahead with their recruitment drive.
De Vrij has started all three of the Netherlands' World Cup games so far, and scored in the 5-1 thrashing of Spain.
Goal understands De Vrij, 22, is keen to link up with Van Gaal at club level.
United need to bolster their defensive options after Nemanja Vidic departed for Inter, with Rio Ferdinand also leaving the club.