The Chilean has long been rumoured as a Red Devils target and, according to Gary Jones in the Daily Star, Van Gaal is now looking to further strengthen United's midfield after the recent signing of Ander Herrera.
The 27-year-old—currently with the Chilean national team as they prepare for their World Cup last 16 tie against Brazil—recently suggested he may be open to a move away from the Serie A champions per Sky Italia (via Jones' report):
"Will I stay at Juventus? I do not know," he said. "I just think about the World Cup and the national team now. After the World Cup we will see what will be my future."
Samuel Luckhurst in The Huffington Post also suggests that Juventus might be willing to sell on one of their prize assets as they look to improve their financial situation:
Juventus announced a €6.5m dip in profits for the first half of the 2013-14 financial year and the club's debt has increased to €188m from €160m. The Bianconeri are believed to be receptive to the idea of selling one of their outstanding performers and United have confirmed their interest.
He would be a terrific addition to a very weak United midfield as he is a key link-up player between defence and attack, is a world-class ball-winner and distributor and can score goals.
However, former Manchester United defender Rio Ferdinand would prefer United to pursue former Red Devil and Vidal's Juventus teammate Paul Pogba:
While Pogba is undeniably a great talent, Vidal seems the more likely target and would go a long way toward solving United's midfield problems, which were one of the key reasons they finished seventh in the Premier League last season.
Van Gaal is clearly unafraid to spend big as he looks to return United to their former glories. The deal for Athletic Bilbao's Herrera is reportedly worth approximately £30 million, according to Sky Sports, with the same figure to be spent on young left-back Luke Shaw, per the Guardian:
However, the Old Trafford faithful will likely be happy with the transfer plan the 62-year-old Dutchman is carrying out. He seems to be targeting high-quality players to repair weak areas, namely in the centre of midfield and in defence.
The signing of Vidal would be a huge coup for United and would signal a genuine intent to build a side that could compete not just for the Premier League, but for the Champions League.
The 2013-14 season was a nightmare for the Old Trafford outfit, the upcoming season should be a major improvement if Van Gaal can claim his desired targets.