Manchester United are close to agreeing a deal with Real Madrid for Angel Di Maria, Goal.com understands.
But Madrid value Di Maria at £45 million, while United had initially hoped to secure the forward for a fee in the region of £30m.
Talks are set to resume next week with both Madrid and United confident that an agreement can be reached over a suitable transfer fee.
The 26-year-old would be United’s third signing of the summer following the arrival of midfielder Ander Hererra and former Southampton full-back Luke Shaw.
Goal understands Van Gaal is also keen for United to continue their pursuit of Juventus midfielder Arturo Vidal as the Dutchman overhauls a squad which finished seventh in the Premier League last season.
Di Maria is currently recovering from a thigh injury and is battling to be fit for Argentina’s World Cup final against Germany on Sunday.
When questioned about his future at Madrid, Di Maria insisted last month that he wished to be kept in the dark by his agent.
"I've asked my agent not to tell me anything about the talks he's having," he told reporters. "I don't know what's going to happen with my career.
"I don't want to know anything about my future right now. I'm focusing on my national team and not on what's going on elsewhere."