The Red Devils boss has been given a bumper transfer kitty to splurge this summer and he's planning on using a large chunk of it to revamp his defence 
It had been suspected that it was a case of one or the other for the Old Trafford club's Dutch boss, but he is reportedly willing to spend a huge chunk of his transfer budget on bolstering his defence with the capture of two of Europe's finest centre-backs.
United were heavily interested in Otamendi earlier in the transfer window, but speculation surrounding a bid for the Valencia man has quietened as a result of United's pursuit of Real Madrid talisman Ramos.
However, Van Gaal's interest in Otamendi isn't understood to have lessened in recent weeks, and he still wants to take the Argentine to Old Trafford.
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Ramos' relationship with Bernabeu bosses has soured in recent weeks and last month he made made it clear to the club that he wants to join United.
Los Blancos remain hopeful of persuading Ramos winner to stay, but may loosen their their grasp on the player slightly if United offer David De Gea as part of the deal.
In pictures - Sergio Ramos' career:
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