Rio Ferdinand and Nemanja Vidic have already been shown the door, Patrice Evra also is likely to leave and a cloud of uncertainty very much hangs over the likes Nani, Tom Cleverley and Javier Hernandez.
One thing is for sure, a major rebuilding job is need at Old Trafford, so Sportsmail takes a look at seven of the players that Van Gaal might be targeting before the start of next season.
Kevin Strootman – Roma
2013-14 Apps: 28; Goals: 6
Verdict: Left-footed, clever but lacks pace. Knee injury means he won’t be fit until October.
Cesc Fabregas – Barcelona
2013-14 Apps: 55; Goals: 13
Verdict: Available for sale. United won’t get involved though if there is a hint of last year’s saga.
Toni Kroos – Bayern Munich
2013-14 Apps: 51; Goals: 4
Verdict: Had agreed to join David Moyes. Van Gaal still an admirer of Munich youth product.
Mats Hummels – Borussia Dortmund
2013-14 Apps: 28; Goals: 2
Verdict: Lacks some finesse but is a tough defender. Dortmund will sacrifice one big name this summer
Holger Badstuber – Bayern Munich
2013-14 Apps: 0; Goals: 0
Verdict: Regarded as best left-footed defender in Germany by van Gaal but just returned from injury.
Sebastian Jung – Eintracht Frankfurt
2013-14 Apps: 36; Goals: 1
Verdict: Second best right-back in Germany behind Philipp Lahm, Arsenal also like the 22-year-old.
Luke Shaw – Southampton
2013-14 Apps: 36; Goals: 0
Verdict: Will join United once finer details of fee for the England international are ironed out.
A Freelance Journalist, Entrepreneur and Philanthropist. Editor-in-Chief of www.233times.com. A contributory writer for Ghanaian Chronicle Newspaper. An alumnus of Adisadel College where he read General Arts. He holds first degree in Bachelor of Arts from the University of Ghana; Political Science (major) and History (minor). He has also pursued MSc Corporate Social Responsibility (CSR) and Energy with Public Relations (PR) at the Robert Gordon University in the United Kingdom. His mentors are Rupert Murdoch, Warren Buffet, Sam Jonah, Kwaku Sakyi Addo and Piers Morganview all posts by: Nana Kwesi Coomson
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