Manchester United's new boss Louis Van Gaal has reportedly been handed £200m to bolster the squad in the summer to revive the Premier League giants after their hugely disappointing season under David Moyes.

Sir Alex Ferguson's replacement certainly failed to get the best from his stars last season, but several of his key men were undeniably past their best. Some need to be released and after signing only Maourane Fellaini and Juan Mata during Moyes' short spell, a number of big stars are needed to strengthen the squad.

The Dutchman is likely to prioritise players he knows and trusts to adapt to his 4-3-3 formation, no matter their names or profiles – as he values commitment even over talent.

Business so far

United are yet to sign anyone but have already allowed veteran centre-backs Nemanja Vidic and Rio Ferdinand to leave the club as free agents, while Ryan Giggs has finally hung up his boots to assist Van Gaal.

Federico Macheda has joined Cardiff and youngster Jack Barmby has moved to Leicester.

What they need

Van Gaal needs at least six consistent additions before opening day. David De Gea, Wayne Rooney, Mata and Robin Van Persie are currently his only guaranteed first-team regulars and he urgently needs reinforcements, particularly in defence.

Signing a couple of centre-backs to replace Vidic and Ferdinand is imperative while adding a full-flank may be also advisable – if not two.

The new boss also needs a creative midfielder to replace legendary playmaker Paul Scholes once and for all, and a holding player to fight with Michael Carrick for a place, while in the attack he needs to find a way to combine Mata, Rooney and Van Persie – without forgetting the young talent Adnan Januzaj.

But van Gaal shouldn't forget either he is going to coach one of the biggest clubs in the World and he must also sign a proven star to let supporters recovering their faith.

Who could join

Several Dutch and Bayern Munich players have been linked with a move to Old Trafford as Van Gaal wants to take advantage of his relationship with former players to overhaul United.

Although Bayern Munich lynchpin Tony Kross has said he will remain with the Bundesliga champions next season, Roma Midfielder Kevin Strootman looks the most affordable option to bolster the midfield. Barcelona midfielder Cesc Fabregas, Atletico Madrid's Koke, Sporting Lisbon's William Carvalho, Feyenoord's Jordy Clasie and Ajax star Daley Blind are also on the Old Trafford radar.

Atletico Madrid star Joao Miranda and Borussia Dormund's Mats Hummels are reportedly Van Gaal's first-choices to lead his new defence next season, while Southampton youngster Luke Shaw has been earmarked as Patrice Evra's long-term replacement – even though the French international recently signed a new one year deal.

Meanwhile, super-stars Thomas Muller and Marco Reus may reportedly arrive to strengthen the United attack.

Who could leave

The sales of Nani, Ashley Young, Tom Cleverley, Javier Hernández and even summer signing Fellaini may help Van Gaal to fund new additions, while Wilfried Zaha's future is uncertain after spending the final six months of last season on loan at Cardiff.

What the manager has said

"We don't talk about money. We talk about the players I want. We'll see if we can get them. We also talked about who can go. The aim is to bring them back to the No 1 position as soon as possible, because that's where they were under Sir Alex Ferguson" van Gaal said.

"United is the biggest club in the world, marketing-wise, but also if you look at their budget. They have to finish high."

Louis van Gaal