Manchester United Transfer News: Latest on Ilkay Gundogan and January Plans

One year ago Manchester United's ultimately fruitless links to Toni Kroos and Claudio Marchisio dominated the January transfer window's rumour mill, but this season, it seems a potential switch for Ilkay Gundogan is set to ignite the imagination of supporters.

Ben Jefferson of the Express believes Borussia Dortmund are "ready to sell" the German midfielder to the Red Devils "rather than risk losing him for free next summer." BVB allegedly wish to cash in while they "can still demand a reasonable fee" of £16 million for the star who has made just eight appearances in the Bundesliga this season, per WhoScored.com.

Louis van Gaal recently admitted he likes "multi-functional players" during an interview with MUTV (h/t Richard Jolly of ESPN FC). Gundogan is comfortable in central midfield, just behind the striker or in a more defensive role through the centre. He is an intelligent distributor of the ball and works hard to retrieve possession.

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The 24-year-old has completed 87.5 percent of his passes this season, per WhoScored. He averages 1.8 tackles and one interception each match, but he is one of many who have struggled through Dortmund's drop to joint-bottom of the German top flight.

Gundogan is yet to truly rediscover the form he showed prior to his long-term injury. The same could be said for other reported targets Kevin Strootman and Arturo Vidal, per Bruce Archer of the Daily Star and the Express (h/t Manchester Evening News), respectively.

A change of scenery may help Gundogan progress and could allow Dortmund to fund a handful of new signings as the realities of this season settle in. Van Gaal is the type of manager who can coax the best out of Gundogan and use him in a manner which aids United's midfield flow.

B/R UK's Andy Brassell believes Strootman remains a difficult capture for United, hinting Gundogan could be a viable alternative:

Many supporters will be fixated on United's potential defensive additions. Rumours of Mats Hummels and Raphael Varane continue to stir up unsolicited buzz, per The Guardian's Jamie Jackson and the Daily Star (h/t the Telegraph), respectively. A reported £1.5 million bid for Aston Villa's Ron Vlaar is also on the radar.

Dave Armitage of the Daily Star believes United will "crank up the pressure" to snatch the Dutchman who served Van Gaal's Netherlands side excellently during the 2014 World Cup. Despite sitting third in the Premier League, Squawka highlighted why United need additional quality at the back:

West Ham's Winston Reid continues to be linked, per Eurosport. Arsenal and Liverpool are also said to be interested in the 26-year-old's signature, with Sam Allardyce suggesting it wouldn't be a huge surprise if an English club illegally taps his player up.

The Hammers boss appears resigned to losing Reid, saying it's possible a deal is already "verbally done" between Reid's agent and his potential new club, per BBC Sport. Whether this is true, or indeed United are interested to this extent, remains to be seen.

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Van Gaal is expected to continue shaping his squad throughout January, despite United chief-executive Ed Woodward previously saying there is a "low probability" that major signings will be acquired.

The club simply cannot afford to miss out on the Champions League this season and need a further push to consolidate a top-four position. The likes of Vlaar and Reid represent smart deals with minimal cost.

Gundogan is yet to consistently produce his pre-injury form of two years ago. Like with Strootman and Vidal, it may be wise to hold off until the end of the season.

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Van Gaal proved cautious when bringing Radamel Falcao to the club on loan—possibly stopping United from dropping a future fee on the player if he's deemed unworthy of a permanent move—so it's unlikely he'll rush to bring unready individuals in.

Fitness has proven a collective hurdle for United this season, so Van Gaal cannot afford to buy someone who will consistently struggle to reach 100 percent. The Gundogan rumour is an intriguing one, especially considering Dortmund's league woes, but he may need to prove himself before a solid approach is made.