Manchester United's ever-increasing financial muscle means manager Louis van Gaal can pursue his major summer transfer targets and still have enough for Gareth Bale if he becomes available before next season.

Van Gaal's first serious assault on the Barclays Premier League title next season will be built on the back of a £100million surge in transfer funds driven by a return to the Champions League and United's mammoth new kit deal with adidas.

United will net about £50m for returning to Europe and another £75m from the first instalment of the record adidas contract that starts on August 1.

Manchester United can afford to make a summer move for Gareth Bale even if they sign their top targets

United boss Louis van Gaal, pictured greeting Everton's Roberto Martinez, wants to strengthen his squad

The Red Devils will bank around £50million when they return to Champions League action next season

With the huge new Premier League TV deal due to kick in a year later and United one of the few clubs in Europe largely untroubled by Financial Fair Play rules, United's board are happy to spend big this summer.

This means that Van Gaal can pursue his prime summer targets such as central defender Mats Hummels, midfielder Memphis Depay and full-back Nathaniel Clyne safe in the knowledge that there will still be money available should Real Madrid decide to sell Bale further down the line.

United are also in the market for a world-class centre forward and will also need to buy a goalkeeper if David de Gea does eventually decide to leave Manchester for Madrid.

It is understood, however, that United are desperate to keep De Gea and will not consider using him as leverage to get Bale. If United do get involved in a discussion over Bale, it will centre around a straight cash offer.

United are keen to sign PSV star Memphis Depay (left) but face competition from a number of other clubs

Van Gaal wants to sign Borussia Dortmund's Mats Hummels (left) to strengthen his defensive options

United also want to bring in Southampton right back Nathaniel Clyne (left), pictured in action against Spurs

United spent heavily on players last summer even though they were not in Europe. Players like Angel di Maria, Ander Herrera and Luke Shaw took the club's spending to above the £100m mark.

This time round, United could well top that as they look to make up ground lost in recent years to Manchester City and Chelsea.

The club's new kit deal is fundamental to United's financial health. Their previous deal with Nike was worth £28m in its final year, meaning that the adidas contract – agreed last year – will net them just short of an extra £50m each season.

Madrid have not yet signalled their intentions regarding Bale but United will be at the head of the queue if he does become available. The Spanish club tend to sell one marquee player every summer and United have been on the Welsh star's trail ever since he was a teenager at Southampton.

United have been on Bale's trail since he was at Southampton and they still hope to lure him to Old Trafford

David de Gea is considering a new £200,000-a-week deal at Old Trafford but he is wanted by Real Madrid

Bale, pictured celebrating a goal against Cordoba earlier this season, could be sold by Real Madrid

Van Gaal and chief executive Ed Woodward are determined to do the majority of this summer's business before United head out on tour in the middle of July. Bale, though, could be an exception to that, with Madrid often doing their selling late in the summer.

With regards to De Gea, United are simply waiting for the goalkeeper to make up his mind. With a £200,000-a-week contract offer on the table from the club, it is understood that United believe their star keeper is simply torn between a move to Spain to be with his girlfriend and another couple of years in England.