Manchester United Transfer News: Latest Rumours on Boxing Day 2014

Gareth Bale is firmly back on Manchester United's radar after reports have emerged that Real Madrid are willing to sell.

While Bale's pace and scoring potential will no doubt tempt Louis van Gaal, the attack-minded United boss is also targeting a defender in January, in the form of Juventus full-back Stephan Lichtsteiner.

But it's the developments on any deal for Bale that are the best place to start this roundup of United's latest transfer rumours and speculation:

Madrid Ready to Sell Bale to Fund Marco Reus Deal

United's hopes of bringing Bale back to the Premier League have been rekindled by apparent developments in Spain. It seems La Liga giants Real are, in fact, prepared to sell the former Tottenham Hotspur talisman.

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That's according to a report in Catalan outlet Sport (h/t Daily Star writer Jack Wilson). The report indicates that selling Bale is part of a strategy geared toward making room for his replacement:

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Madrid are a genuine alternative for Reus while Manchester City, Arsenal and Chelsea have been linked with him too.

Reus is available for £20m in the summer, leaving Madrid with a £100m profit if they were to use him as Bale's replacement.

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Borussia Dortmund forward Marco Reus will certainly be a wanted commodity this summer. Wilson even stated that United belong on the list of the Germany international's many suitors.

Van Gaal does love pace from wide areas. He emphasised that quality during his years in charge at Bayern Munich, when he unleashed Arjen Robben and Franck Ribery to run riot from a 4-3-3 formation.

But it's Madrid who are more obviously suited to the fleet-footed Reus. He possesses a greater level of creative guile than the more direct and powerful Bale. The German's flair could be better suited to Los Blancos' manager Carlo Ancelotti's fluid and expansive game.

B/R's Sam Tighe recently endorsed Reus' fantastic technique, along with his ability to command a major fee in any transfer window:

The suggestion that Welshman Bale could be made available has naturally sparked fresh speculation United will be the beneficiary. The Red Devils have already been linked with the lightning-fast wide forward this season.

Those links appeared to become stronger when Van Gaal refused to quash the rumours, according to Daily Express reporter Ben Jefferson: "I discuss that with my CEO and not anyone from the media."

Of course, Van Gaal being typically cagey with the press doesn't necessarily mean any bid will be made for Bale. It's also not as if Van Gaal's squad is short of attacking talent.

United boast the likes of Wayne Rooney, Juan Mata, Angel Di Maria, Radamel Falcao and Robin van Persie in advanced areas. Van Gaal even has young prospects such as James Wilson and Adnan Januzaj to call on.

Van Gaal recently emphasised his determination to keep the latter, per United's official Twitter feed:

That means there's hardly room even for a player of Bale's talent. There certainly isn't enough room to justify spending £120 million, especially when United need so much help at the back.

Van Gaal Wants Lichtsteiner for 3-5-2 Formation

Van Gaal is much less likely to bid big for Bale if he's even looking for a cheaper alternative to Fiorentina's Juan Cuadrado. Apparently, Lichtsteiner is that more cost-effective option, according to Daily Express reporter Ben Jefferson.

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However, Jefferson states Van Gaal could be ready to wait to land the experienced Swiss international:

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The Juventus defender is entering the last six months of his current deal and talks over an extension have broken down.

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That means that Lichtsteiner will be available for nothing in the summer and reports in Spain suggest that United are the frontrunners for the player's signature.

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Jefferson's report referenced Van Gaal's desire to recruit a "right-sided wing back." That likely means a continuation of the Dutchman's 3-5-2 formation, a tactical structure many United fans haven't exactly warmed to.

But it is certainly a formation that suits Lichtsteiner. The 30-year-old knows it well, having operated in variations of the formation for years under previous Juventus chief Antonio Conte.

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Lichtsteiner is a powerful defender with deceptive pace. He just loves to break forward on sudden raids up the flanks.

Ample energy and precise crossing are his best attributes. Those are also the qualities every good wing-back needs to make a 3-5-2 work.

Van Gaal has had to endure a lengthy list of injuries in defence since taking over at Old Trafford this summer. That's why he ought to try and seal a deal for Lichtsteiner earlier than next summer, say next month, for example.

Given the club's transfer pattern in recent windows, it's not surprising that the main rumour surrounding United involves an attacker.

But after spending big on Mata, Di Maria and Falcao this year, January should be the cue to invest in some help at the back.