Manchester United have reportedly set aside £110m this summer in a bid to sign Real Madrid attacker Gareth Bale and Borussia Dortmund defender Mats Hummels.

United boss Louis van Gaal is expected to be given significant funds to improve his squad this summer, regardless of whether the club finish in the top four in the Premier League.

According to The Express, Van Gaal's two major targets are Bale and Hummels, with United confident that they can prise the pair to Old Trafford.

Bale has scored 14 goals in 34 games for Los Blancos this season, but his form has been criticised by the Spanish club's supporters and it is understood that he is keen on a return to England.

Hummels, meanwhile, is expected to leave Dortmund following their struggles in the Bundesliga this term.

The report has claimed that Bale will cost £75m, while £35m has been set aside for the capture of German international Hummels.