Van Gaal's new formation may be a masterstroke

Louis van Gaal has revealed that 3-4-1-2 (3-4-3/5-2-3) is likely to be his formation of choice for this season, a decision that may pay off when considering United's attacking options.

The set-up means United can field Robin van Persie and Wayne Rooney together in their favoured forward positions. It also means Juan Mata and Shinji Kagawa can play in the favoured positions in the hole, a position that Rooney and others could also occupy.

Furthermore this formation does not require two wingers, meaning United's weakness in that area will not be exposed, and it only requires two central midfielders, a position in which United now have five decent options, though could require one more.

Central defence will need strengthening if United are to play with three centre-backs, although Michael's Keane and Carrick may be called upon there by Van Gaal. Right-back is covered by Rafael and Antonio Valencia, but a more experienced left-back than young Reece James may be required to alternate with Luke Shaw.

This formation allows United to fit their best players into the starting eleven in their best positions too, and is a good way to make the most of what Van Gaal has described an 'unbalanced' squad. And should United need to revert to 4-3-3 as Van Gaal has eluded to, Valencia, Nani, Ashley Young and Adnan Januzaj are ready-made options to fill the wide positions. A centre-back, left-back and central midfielder still remains on the wishlist however.

2014 summer transfer dealings

This summer so far has been infinitely better than that of 2013, not least because of Manchester United's activity in the transfer market. Luke Shaw and Ander Herrera are both astute signings who have a real desire to play for the club and have their best years ahead of them.

United certainly need strengthening in other areas, but it is debatable how much of this needs to come from outside the club. Should Javier Hernandez or Danny Welbeck leave, another striker may become required, but James Wilson could fill this void for example.

The anticipated departure of Ashley Young and/or Nani means United are being linked with lots of wingers. It is important to remember however that Adnan Januzaj, Antonio Valencia, Juan Mata, Shinji Kagawa, Wayne Rooney, Danny Welbeck and the likes of Wilfried Zaha, Tom Lawrence and Jesse Lingard can all play in those positions. Unless a real top-quality winger becomes available for a good price, there shouldn't be a need to dip into that area of the market.

Central midfield still requires another signing. Michael Carrick probably has more left in him than many appreciate, but Darren Fletcher is not the force he once was, Marouane Fellaini has been a disappointment and unfortunately Tom Cleverley seems set to remain a mere squad filler. With Anderson set to leave, aside from Ander Herrera, United are relying on attacking midfielders to provide top midfield quality and therefore another signing is a necessity.

Defence is the final area United need to strengthen. The Red Devils can afford to leave right-back alone, with Rafael, Chris Smalling, Phil Jones and Antonio Valencia all there to cover. If Louis van Gaal rates Phil Jones and Jonny Evans then promoting Michael Keane as United's fourth centre-back may be a worthwhile possibility. United would still need another left-back however baring in mind Patrice Evra's imminent departure. A versatile left and centre-back, such as Daley Blind or Thomas Vermaelen, appears to be the pragmatic option. If Van Gaal feels United need a new top centre-back however the club could require signing two defensive players.

Manchester United place emphasis on youth, and it is also important the club retains a good British core in its players. That means that promoting youngsters and not buying a plethora of foreign players may be the right strategy for Louis van Gaal to implement. And with no European football to contend with United may be able to trim down an oversized squad and take some risks with youth.

POTENTIAL SUMMER
Signings: Luke Shaw (LB), Ander Herrera (CM), Another (CM), Another (LB/CB)

Departures: Patrice Evra (LB), Alex Buttner (LB), Rio Ferdinand (CB), Nemanja Vidic (CB), Anderson (CM), Ryan Giggs (CM), Nani (RW), Bebe (RW), Ashley Young (LW), Javier Hernandez (ST)

Promotions: Michael Keane (CB), Jesse Lingard (AM), Tom Lawrence (LW), James Wilson (ST)

Other possible breakthroughs: Tom Thorpe (CB), Wilfried Zaha (RW), Nick Powell (AM), Will Keane (ST)

POTENTIAL LINE-UPS
4-3-3: De Gea, Rafael, Jones, Evans, Shaw, Carrick, Herrera, Mata, Januzaj, Van Persie, Rooney

5-3-2: De Gea, Rafael, Jones, Carrick, Evans, Shaw, Herrera, NEW CM, Mata, Van Persie, Rooney

5-2-3: De Gea, Valencia, Jones, Carrick, Evans, Shaw, Herrera, NEW CM, Januzaj, Van Persie, Rooney