Manchester Uniteda s midfield has looked anything but solid this season and coach Louis van Gaal thinks there is ample scope for the improvement. The Dutchman is watching many players across Europe at the moment but his preferred target is Borussia Dortmunda s Ilkay Gundogan.

The Red Devils did not qualify for 2014-15a s UEFA Champions League. But unlike other clubs, the same is not going to have a considerable impact on the balance sheet of Manchester United as they have made huge profits by signing new commercial deals with the likes of Adidas, General Motors and DHL.

Manchester United spent huge cash during the summer transfer window of 2014 on new players like Luke Shaw, Marcos Rojo, Daley Blind, Ander Herrera, Angel di Maria and Radamel Falcao. But not all of the aforementioned signings have performed according to the expectations and the club management has planned another huge outlay of cash in the coming transfer window.

The Old Trafford club has plans to improve all departments of game and their scouts are watching many midfielders at the moment. And the player who has impressed Louis van Gaal the most is Borussia Dortmunda s Ilkay Gundogan.

Borussia Dortmund were struggling for form in German Bundesliga until February as they were battling to remain in the top flight. However, it now seems that Borussia Dortmund have made a remarkable comeback and they are going to remain in the first division next year.

But the balance sheet of Borussia Dortmund is too much dependent on European football and it is but guaranteed that they wona t be playing in Europe next season.

Many of Borussia Dortmunda s first team regulars, including Ilkay Gundogan, are unhappy with the current status of the club in Europe and they are ready to leave the club in July.

Manchester United authorities are well aware of this fact and they believe that an offer in the region of 32-33 million euros would be enough to get Ilkay Gundogan in the summer.

Meanwhile, reports coming from Germany and England have also confirmed the plans of Manchester United for Ilkay Gundogan.

German newspaper Bild has claimed it today that Manchester United have renewed their interest in Borussia Dortmund midfielder Ilkay Gundogan and are ready to make a move for the Germany international come July.