With the summer transfer window now open, Manchester United will be looking to make a number of signings to mark their return to Champions League action. IBTimes UK sports reporter Tony Mogan takes a look at who the club might be looking to sign ahead of the new season.

The Red Devils have already nabbed Dutch winger Memphis Depay from PSV Eindhoven, but with reports that United manager Louis van Gaal has a £150m transfer war chest at his disposal, do not expect that to be the only signing the club make this summer.

Most importantly for Man Utd is dealing with what appears to be the inevitable departure of star goalkeeper David de Gea to Real Madrid. Talks are ongoing, with the club demanding £25m ($39m) for the Spain international, but with his current deal expiring next summer, expect this to be completed imminently.

Securing a replacement is Van Gaal's top priority, with Spurs goalkeeper Hugo Lloris believed to be the lead target. But prising the France international from North London might be a tricky task, with Spurs chairman Daniel Levy a notoriously shrewd operator.

United's major signing last year was Argentinian midfielder Angel Di Maria from Real Madrid, and there is speculation that the club are looking to plunder the Bernabeu for another galactico. World Cup-winning defender Sergio Ramos is reportedly frustrated by contract talks, and if United could attract the 29-year-old Spaniard to Old Trafford it would be a major coup.