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Reports continue to link Netherlands boss Louis van Gaal with taking over at Old Trafford, but the Scot insists he is already planning to bolster his squad this summer

David Moyes insists he is already finalising his transfer plans for the summer at Manchester United despite ongoing speculation surrounding his future.

The Scot has endured a disastrous first season at Old Trafford, with United set to miss out on Champions League football for the first time in 18 years.

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Reports in recent weeks suggested United officials had sounded out Netherlands boss Louis van Gaal about the possibility of succeeding Moyes - an accusation that has been firmly denied - and the legendary Dutchman continues to be linked with a move to Old Trafford.

But Moyes says he is already preparing to bolster his squad at the end of the season, though he admits the World Cup in Brazil will create logistical difficulties for signing top players.

"I've got to say I'm well into my planning with my thoughts and ideas getting ready for next year," he told reporters.

"We're linked with player after player and every time I go to a game, I'm supposed to signing three or four players from that game.

"That isn't the case, but everyone is well aware we are looking to make signings and will try to do that whenever the opportunity arises.

"It will probably be after the end of the season before anything takes place, but we have got to look to do one or two things.

"It's difficult as players are going to be going away for the World Cup so it's maybe not quite as easy as ideally all clubs would like to get the work done early.

"We cannot guarantee it, but will try to make that happen."

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