Ángel di María is being monitored by Louis van Gaal, who has identified the Argentina and Real Madrid forward as a summer target for Manchester United. The Germany defender Mats Hummels would also be open to a move to United if Borussia Dortmund agree to sell.

If United were to land both players it could cost up to £75m, with the deals being financed by the sale of players. Marouane Fellaini, Nani, Ashley Young and Shinji Kagawa are among those who Van Gaal may consider offloading.

Van Gaal is an admirer of Di María’s speed and strength. The manager has often played 4-3-3 and although he can tinker formations – at the World Cup Holland have lined up in a 5-3-2 – he always favours pace when attacking.

Di María, who has a thigh injury so was not expected to face Van Gaal’s Holland in São Paulo in Wednesday’s semi-final, was man of the match in Real Madrid’s Champions League final win over Atlético Madrid.

While United would be expected to propose a bid of around £40m, Real’s interest in Monaco’s James Rodríguez, who was Colombia’s star performer in Brazil, means they may be prepared to listen to an offer in the region of £45m for Di María, who is contracted until 2018. The 26-year-old signed a new deal two years ago.

Although Di María is happy at the Bernabéu, he came close to leaving the club in January, according to his agent Eugenio López, who claimed a “presidential issue” was causing his prospective sale. His wife also posted an Instagram message in November that said, “And you want to sell him?” after he scored against Galatasaray in a Champions League group match.

Hummels, who played the first half of Germany’s 7-1 rout of Brazil in the opening World Cup semi-final, is contracted to Dortmund until 2017 and although it is understood that at present the 25-year-old may remain with the club, there is an acceptance that his long-term future is unclear; if Dortmund were to accept an offer from United the defender would be open to the move. Hummels, who could cost £25m-£30m, is an admirer of Van Gaal, with the 25-year-old aware of his coaching abilities having started his career at Bayern Munich when Van Gaal was in charge.

The central defender, while happy at Dortmund, also acknowledges that United’s pedigree and status makes Old Trafford an attractive proposition.