Manchester United boss Louis van Gaal is now working off his 'B' shopping list.

The Mirror says United boss van Gaal is frustrated the club failed to sign the likes of Toni Kroos, Mats Hummels and Thomas Vermaelen this summer - three of the Dutchman's major targets.

Now, with just 10 days before the transfer deadline, the United boss has been forced to revise his buying strategy and focus on players who initially formed a secondary list of targets.

United have already signed Argentina World Cup defender Marcos Rojo - who was targeted after attempts to sign Hummels and Vermaelen failed - for £16million from Sporting Lisbon.

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