Manchester United Transfer News: Latest Ilkay Gundogan and Mats Hummels Rumours

Manchester United boss Louis van Gaal will spend £50 million of the £150 million transfer kitty he'll get this summer on Borussia Dortmund pair Ilkay Gundogan and Mats Hummels.

MailOnline writer John Edwards believes the Bundesliga duo will be central to Van Gaal's plan to add yet more big names to his squad. The Dutchman spent big on Angel Di Maria, Ander Herrera, Marcos Rojo, Luke Shaw and Daley Blind last summer.

But the Old Trafford chief is now ready to take advantage of the reluctance of Hummels and Gundogan to remain in Dortmund. Hummels wants to join the Red Devils, according to Mirror reporter Adrian Kajumba.

It's obvious where Hummels would fit in at United. Van Gaal's team has a clear need for a more commanding centre-back, one dominant in the air and also comfortable on the ball.

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That's Hummels at his best. The 26-year-old German World Cup winner hasn't exactly been at his best for Dortmund this season. But he still possesses the core skills Van Gaal wants at the back.

Those skills might cost as much as £36 million, according to Edwards. The cost of landing Hummels could scupper any deal, per B/R analyst Sam Tighe.

He identified some cost-effective alternatives to the German:

United's defence has improved significantly following some rough moments to begin the season. In particular, combative England international Chris Smalling has made strides.

But Phil Jones remains injury prone, while the often-rash Rojo has so far struggled to adapt to the rigours and pace of England's top flight. If Van Gaal could coax a return to form from Hummels, United would have their natural leader at the back.

Yet it's less obvious where Gundogan would fit. He's ostensibly a deep-lying midfield playmaker. But it's not like Van Gaal's current squad is short of that type of player.

Blind fits the bill, as does veteran Michael Carrick. Gundogan's talent for linking play, passing between the lines and creating chances may be better suited further forward.

Fortunately for United, however, Herrera is beginning to establish a niche as the hub of possession for the Red Devils. Manchester Evening News writer Rob Dawson described how Van Gaal has patiently shaped the ex-Athletic Bilbao ace into a midfield talisman:

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United fans have been desperate for a mobile, tenacious, technically gifted midfielder since last winning the Champions League in 2008. It seems Van Gaal has taken upon himself to build one for them.

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Gundogan certainly possesses ample quality on the ball. He may be seen more as an ideal successor to Carrick, a defensive midfielder defined as much by his passing radar as any tough tackling.

Carrick's now 33 and naturally close to the end of his career. However, United are content to bring him back for at least another year.

Carrick agreed a new one-year contract back last month, per Stuart Mathieson of the Manchester Evening News. He still believes Carrick is a key player, perhaps one who doesn't need to be changed any time soon:

United don't have an obvious need for Gundogan. Even the need for Hummels is not as pressing as it was, not since the improvements made defensively.

But in order to push on from competing for titles to actually winning them, Van Gaal might deem the cost for Hummels a price worth paying.