Louis van Gaal stays silent on speculation that Harry Kane is a Manchester United target
Louis van Gaal has warned it will be hard for Manchester United to land all his transfer targets this summer - but refused to be drawn on whether Harry Kane is one of them.
Van Gaal spent more than £150million on seven new players this year and the United boss is understood to have another big kitty available to him this summer.
Executive vice-chairman Ed Woodward admitted this week that United would be "active" in the market and Kane's name was mentioned as a possible target in media reports on Friday morning.
It was suggested that Van Gaal could spend upwards of £100million on Kane and Real Madrid star Gareth Bale, but the Dutchman was in no mood to discuss the pair at his weekly press conference on Friday afternoon.
"You can mention a lot of names, I have seen that I buy everyone in the world but it's not like that," the United manager said.
Given that Kane has scored 30 goals this season - one more than United's four strikers combined - it is easy to see why the 21-year-old would be a target for the 20-time English champions.
It is understood that Spurs will resist any bids for the England international, though.
Bale has had a difficult second year in Spain, but sources close to the Welshman insist he is staying put.
Van Gaal has already signed one player in Memphis Depay - who will join from PSV Eindhoven in a £25million move once he completes his medical.
But the club's spending is unlikely to stop there. Van Gaal has said he wants to buy a dynamic midfielder as Michael Carrick is entering the twilight of his career.
Defensive reinforcements and a striker are needed too.
Van Gaal admits he will find it difficult to acquire all his targets in the close season, however.
"Transfers is also a process," he said.
"It's not: 'I want you, and he comes', there are always three parties - the player, the club, and ourselves.
"It's not so easy."
What is sure is that reinforcements are needed if United are to fulfil Woodward's vow that the team will "challenge in all competitions next season".
"It's easy to say that for him (Woodward). It's dependable of the balance of our selection next year," Van Gaal said.
"I have said the most important thing is to make a balance in our selection because it's not good that I have to change the position of players because players are injured.
"We have to bring that balance back in the selection, and that was not [the case] in this year."
Keeping hold of star goalkeeper David de Gea, who is yet to sign a contract extension amid interest from Real Madrid, is also high on Van Gaal's list of priorities.
Van Gaal lamented the fact that negotiations were taking "a long time" last week and confirmed that the club had offered the in-form goalkeeper "a lot of money" to stay.