Guardian: Van Gaal targets Bayern's Kroos, Müller and Robben in Transfer Shortlist

Trying to manage two jobs at once, former Bayern Munich manager Louis van Gaal has handed Manchester United executive vice-chairman Ed Woodward a shortlist of his desired players, according to the Guardian. Toni Kroos, Thomas Müller, and Arjen Robben are the three names supposedly on it.

Van Gaal has given Ed Woodward, United's executive vice-chairman, an A, B and C list of desired players. The prime potential acquisitions include Bayern Munich's Arjen Robben, who does not take his place in Holland's squad until after Saturday's German Cup final, the winger's club team-mate Thomas Müller, an attacking midfielder, and the Borussia Dortmund central defender, Mats Hummels. Van Gaal has also approved Southampton's Luke Shaw and Bayern's Toni Kroos, who were identified as transfer targets during Moyes' tenure.

Reports surfaced alleging that Müller was not happy with the club two weeks ago, but told Krone that he had no plans to leave the club. Arsenal and Liverpool are also reportedly linked to the Bayern and Germany star.

Bayern CEO Karl-Heinz Rummenigge said at an awards ceremony on Tuesday that no players have expressed discontent at Bayern.

"I said two weeks ago that any unsatisfied player should come to my office – but until now no one was there," said Rummenigge [Merkur]. "I'd like to think they all feel fine here."

Toni Kroos was long linked to a move to Manchester United, former manager David Moyes allegedly scouting Bayern's opening Rückrunde match against Borussia Mönchengladbach. The midfielder is out of contract in June of 2015, and his agent is adamant that Kroos will stay in Munich until at least 2015.

Arjen Robben is the name least discussed among the three, although he has arguably the strongest connection with van Gaal. The Dutch international was the most notable addition at the beginning of van Gaal's term at Bayern, the German giants poaching the injury-prone winger from Real Madrid for €24 million. Robben has recently spent the last two years playing under van Gaal for the Netherlands national team.

Signing a contract extension in March, Robben has expressed how happy him and his family is in Southeast Germany. He is "looking forward to the years ahead – and to plenty more trophies with FC Bayern," likely making him the toughest fish for van Gaal to catch.

Manchester United will lose £50.4 million (€61.7 million) in revenues for their premier league finish and their absence from the champions league, according to the Telegraph. They will also lose both of their starting center backs, Nemanja Vidic and Rio Ferdinand, as the club continues to go through a transition.

Van Gaal will have to apply his focus to the Oranje as they try to repeat their 2010 success at the World Cup, so raiding the talent of one of his former clubs may have to come from a different source.