Another Bayern midfielder who will not be joining Van Gaal at Old Trafford is Thomas Muller, 24, who is set to reject the chance to move.
Chelsea defender David Luiz, 27, is set for a move to Paris St-Germain after the French champions saw off competition from Barcelona with a £50m bid.
Southampton want to sign Manchester City winger Scott Sinclair, 25, for £3m.
Inter Milan are lining up an offer to Rubin Kazan for 23-year-old France midfielder Yann M'Vila, a target for Liverpool and Everton.
Arsenal boss Arsene Wenger is ready to re-sign former captain Cesc Fabregas, 27, from Barcelona, three years after the midfielder left the club.
Real Sociedad attacker Antonie Griezmann, 23, is also attracting Wenger's interest. The France international is rated at £18m.
QPR's 27-year-old striker Loic Remy, who spent the past season on loan at Newcastle, has held talks with Arsenal and Liverpool over a possible move.
Manchester United are prepared to sell midfielder Marouane Fellaini, 26, who cost the club £27.5m last summer, if they can find someone willing to pay £15m.
Full-back Bacary Sagna, 31, has agreed a £140,000-a-week deal at Manchester City after his contract at Arsenal expired.
Arsenal are willing to bid £12m for Southampton midfielder Morgan Schneiderlin, 24, but Liverpool are also interested in signing the Frenchman.
Swansea have agreed a £7m deal with Standard Liege for striker Michy Batshuayi, but the 20-year-old is waiting to see if interest from Everton and Arsenal firms up.
Hull are considering a £3m bid for Southampton centre-back Jose Fonte, 30. The Portuguese has one year left on his contract at St Mary's.BBC Sport website