The PSV star, who is valued at £10m, was linked with moves to Manchester United and Tottenham in the past couple of windows.
Spurs in particular were credited with a strong interest last month, as they were looking for a replacement for Aaron Lennon, who ended up joining Everton on loan.
The Sun claims United are plotting a £10m bid with Van Gaal keen to rebuild and mould a squad capable of having a tilt at the title.
GETTY
Manchester United will redouble their efforts to sign Memphis Depay (pictured)
Van Gaal knows Depay well from their time spent together during last summer's World Cup with Holland, and sources close to the player and his representatives are confident a deal will be struck.
More significantly, Van Gaal is confident that Depay, who has been dubbed the Dutch Cristiano Ronaldo, will be the first of several additions.
Depay has rattled home 16 goals in 22 appearances for PSV this term.
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