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Daley Blind was a regular fixture in Van Gaal's Netherlands side in this summer's World Cup, and he has been linked with a move from Ajax to United in the media.
The 24-year-old left-back can also play in midfield, so he would be an asset to United, who are weak in both positions.
Ajax board member and former United goalkeeper Edwin van der Sar was recently spotted at the club's training facility, according to the Express, and speculation suggests he was sounding out a deal.
Ajax director of football Marc Overmars has suggested the club are open to the transfer but only if the price is right.
As reported in The Guardian, he told De Telegraaf:
We believe that we currently have a strong team and want Daley to stay for another year. Only if the absolute top price is paid is a transfer negotiable. Daley’s management know how we feel at the moment. Next year we will have a much more lenient policy, we are willing to talk with Daley and we will settle for a reasonable price. There’s some rumblings around Daley, some clubs inquired, but there is no concrete offer. And with Manchester United, there is no contact at all.