The availability of the transfer war chest is dependent on United finishing in the top four, but will be sufficient to chase at least three world-class stars.
According to the Daily Mail, Borussia Dortmund star Mats Hummels is the top priority for the Red Devils.
But Van Gaal will also look to bring Paul Pogba back to the club if he leaves Juventus in the summer.
PSV star Memphis Depay is also on the agenda, as is Porto ace Danilo.
GETTY
Memphis Depay is wanted by Manchester United
Louis van Gaal wants proven talent at Manchester United
A right-back is a priority and United will reportedly move for Barcelona's Dani Alves or Southampton's Nathaniel Clyne if they fail in a move for Danilo.
Van Gaal remains keen on Roma's Kevin Strootman and is likely to check on his recovery from injury before deciding whether or not to make an offer for the Dutch international.
United splashed out over £150m last summer but Angel Di Maria and Radamel Falcao have largely failed to impress.
But it is thought that Van Gaal will insist of chasing proven international stars in a bid for instant results rather than look to invest too far in the future.
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