Louis Van Gaala s Manchester United team may be riding high on form and results at the moment, but as far as the Dutchman is concerned, the team is far from complete. Van Gaal and United went on a A?150m spending spree last summer, with the help of which, they have been able lift themselves into third place in the Premier League after finished seventh the previous season.

That transfer policy is set to stay this year, as United eye their first Premier League title in three years. One of Uniteda s main targets in the summer is likely going to be PSV winger Memphis Depay. Depay, who was coached by Van Gaal at the World Cup in 2014, has been sensational in the Eredivisie and is reportedly a target for a host of top European clubs, including Paris Saint Germain and United.

His 20 goals in the league is the highest total of any player this season and has fired Eindhoven club to a first Eredivisie title since 2008. It is hardly surprising then, that PSV arena t going to let him leave cheaply.

The club had rejected a A?14m bid from Tottenham Hotspur last summer and they believe they will receive a mucha more than that.

“It will be much higher than the offer from Tottenham Hotspur,” PSVa s technical director Marcel Brands said. “He will be very expensive.”

That price tag, however, wona t be any barrier for United who have already called to ask about the 21-year-old.

“We have had a telephone call from them about him,” PSV’s Brands said.

“But no talks have been held. Several top clubs have expressed interest.”

The Netherlands international scored in PSVa s 4-1 win over Heerenveen on Saturday, putting in yet another important performance for the Philip Cocua s side.

Cocu, a former Barcelona player, has also conceded that Depay along with Georginio Wijnaldum will not be with his team next season.