Defenders
It's clear that Van Gaal likes playing his centre backs on the side of their strongest foot. Therefore, I personally think we're fine in the right centre back (RCB) department, already having Smalling, Jones, Evans and McNair.
Now, if I had my choice, if he doesn't impress between now and the end of the season, I'd get rid of Evans and replace him with a left footed centre back, although Evans is pretty decent on his left. He's argaubly been our best defender over the past couple of years, but, like Smalling and Jones, he seems to pick up his fair share of injuries. He's also 27 soon, which is the oldest out the three.
Having already purchased Rojo this season, it'd mean we'd only need left centre back (LCB) to rotate with him. Out of the current options theres:
Holger Badstuber - 25
Giorgio Chiellini - 30
Jan Vertonghen - 27
Aymeric Laporte - 20
Inigo Martinez - 23
Dante - 30
Martins Indi - 22
Davide Astori - 27
From the list above, I would personally want to go for someone with a bit of experience, which I guess rules out the likes Laporte, Martinez and Indi. I don't doubt the ability of any of our current defenders, I just think they need a bit of guidance and leadership, hence why I'd prefer to go with experience.
Chiellini would be my first choice, and as far as I know, he's a free agent in the Summer. Think he'd be ideal for our back line, and I reckon he'd still be able to give us at least three good years.
Badstuber, in our current situation, would be a massive risk as he's been out for about two years now, but there's no doubting that he was becoming a really good centre back before he got injured, and was a player who Van Gaal promoted from Bayern's youth to first team.
Not too sure about
Astori, but I know we were linked with him quite a few times last season. Anyone give me any info on him? Reckon he'd be good enough to step up to the EPL?
Vertonghen, in my opinion, is not good enough to come in and immediately improve our back line, but he's an option if Van Gaal wanted to bolster the amount of left footed centre backs.
Dante is another player I don't really rate. Seems a bit clumsy to me, and I doubt Bayern would sell him anyway.
Right Back
Wouldn't bring in a right back. Providing Rafael stays fit, which is a lot to ask, at times, Valencia, in my opinion, is good enough back up. Jones can also play there.
Centre Midifelders
I think if we go with a three man midfield next season, it's clear that Van Gaal prefers playing with three centre midfielders (one holder, two box to box), as opposed to 2 centre/defensive midielders and one attacking midfielder, all of which are dynamic. Therefore, I personally can't see Mata here next season, and can see him being replaced with a box to box midfielder.
Strootman - Probably the most obvious. He's Dutch, Van Gaal knows him pretty well, and he has ability. We'd be killing two birds with one stone, as he can play the box to box role, and also the holding role, although I think he's a lot better at the former.
Vidal - Be a bit of gamble, especially at the price Juve are asking, but there's no doubting his ability.
Pogba - Would be my first choice. Can't believe we had him.
Khedira - Free agent in the Summer, but wouldn't be my first choice.
Wingers
In my opinion, Van Gaal will want to play with wingers in the long term, so it's imperative we try and get at least one top class winger in the Summer, if not, January.
A lot of people, including myself, prefer to see Di Maria in the middle, but I very much doubt those are Van Gaal's long term plans. I can see Di Maria playing as a winger, as and when we play wingers.
After seeing Di Maria perform coming in from the right flank against Arsenal the other day, I'd say he looks a lot better cutting in onto his left. Also, one of his best performances I've seen from a winger in a while come when playing on the right against Germany, where he assisted three and scored one. Therefore, I'd like to him having more games on the right wing to see how he gets on, meaning we'd need to be looking for a right footed left winger.
Marco Reus - Probably everyone's first option, but whether he'll be gettable or not is another thing.
Pedro - I don't see why this one can't happen. He doesn't always start for Barca, and I think if we offer a decent price, they'll accept it. Exactly what we need, in my opinion. Direct, skilful and scores goals from the wing - something we've yet to replace since Ronaldo.
Memphis Depay - Great potential, but not what we need right now, in my opinion. In Januzaj, we've already got a winger who's young and still learning, therefore, I think we should be focusing on getting in proven quality at the highest level.
Strikers
Currently we have four strikers in Falcao, Van Persie, Rooney and Wilson, which is more than enough, especially if we continue to play with one up top. Ideally, we'd probably want to be replacing RVP in the next couple of years, but for now, I'd say we're well equipped up top.