With up to £150m to spend during the summer transfer window, United’s new manager is looking to bring in fresh recruits. But which players does he want the most?

1 Luke Shaw - Southampton, price £30m

The 18-year-old left-back brings blistering pace, attacking threat and a rawness that should thrill the Old Trafford crowd. And at the prospective fee, Shaw represents a bargain and coup because if fitness and contentment are retained the club may acquire a top-drawer performer for the next 15 years.

2 Mats Hummels – Borussia Dortmund, £25m-30m

Louis van Gaal hopes to do much of his shopping in the Bundesliga and in Hummels the Dutchman sees a 25-year-old Germany central defender who can help fill the void left by the departures of Nemanja Vidic and Rio Ferdinand.

3 Toni Kroos – Bayern Munich, £30m

Facebook Twitter Pinterest Bayern Munich midfielder Toni Kroos celebrates with the German Cup final trophy. Photograph: Patrik Stollarz/AFP/Getty Images

The 24-year-old can operate in box-to-box mode, as a No10, or in more metronomic style, prompting the attack from deep: all of which is why Van Gaal and United have identified him as a solution to the perennial issue of the club’s central midfield deficit.

4 Arjen Robben – Bayern Munich, £30m

The trusted lieutenant in Van Gaal’s Holland team (alongside Robin van Persie) has flowered since he joined Bayern from Real Madrid in 2009. Can the new manager prise the 30-year-old away from the German champions? It may seem a remote hope but it could be fun finding out as the summer unfolds.

5 Cesc Fábregas – Barcelona, £35-40m

Facebook Twitter Pinterest Barcelona midfielder Cesc Fábregas, left. Photograph: Josep Lago/AFP/Getty Images

The Spaniard seriously considered joining United last year and the 20-times champions are once again interested. Fábregas started 28 times in La Liga but if the club wish to generate funds the former Arsenal captain may be sold. A central midfield duo of Fábregas and Kroos would be a serious proposition.

6 Thomas Müller – Bayern Munich, £35m

Another of Bayern’s young yet highly experienced stars (Müller is 24). Van Gaal was responsible for giving the forward a chance in the first team when manager at the club from 2009-11. Despite the vagaries of Pep Guardiola’s false No9 system at Bayern, Müller still returned 13 Bundesliga goals in 25 starts.

7 Marco Reus – Borussia Dortmund, £35m

“He has the quality to become one of the best 10 players in the world,” says Bayern’s Dante, a former Borussia Mönchengladbach team-mate. The forward/winger has a £30m buyout clause that is triggered next year but with Ashley Young, Antonio Valencia and Nani all now proven duds as wide players, the 24-year-old would be a fine buy for United.

8 Karim Benzema – Real Madrid, £30m

Seventeen goals in 34 La Liga starts is apparently not enough to secure the 26-year-old a firm future at Real as the club eyes the glittering talents of Liverpool’s Luis Suárez. The Frenchman would offer a more direct option at centre-forward than either the more cultured Van Persie or the instinctive wanderer who is Wayne Rooney.

9 Eliaquim Mangala – Porto, £35m

Facebook Twitter Pinterest Porto's France international Eliaquim Mangala. Photograph: Charles Platiau/Reuters

The France international seems certain to leave Porto this summer and at 23 years old and 6ft 2in he and Hummels could form an impressive centre-back partnership. Manchester City are currently the favourites so United would love to gazump their neighbours.

10 Dante – Bayern Munich, £30m

Another defender who is on the United radar, the Brazilian is perhaps the least likely to join having signed a fresh contract two months ago tying him to the German champions for three more years. However, United did try to buy him in January so will continue to monitor the Brazilian.