Manchester United close in on Borussia Dortmund midfielder as spending spree starts

Arsenal and Manchester City have also been linked with the 24-year-old but could be pipped by United.

Boss Louis van Gaal has made no secret of his intention to strengthen his squad this summer in a bid to wrestle back the Premier League title.

PSV winger Memphis Depay is another player heavily linked with a switch, with United battling Liverpool and Bayern Munich for his signature.

Depay played under the Old Trafford boss with Holland at the World Cup but Van Gaal insists that does not mean he will necessarily pursue a deal.

"I don't discuss it with the media," he said. "I have lot of relationships with players. I can't buy all the players I've coached."