Come the end of the season there will be lots for Louis Van Gaal to ponder, particularly on how to reshape his squad in the summer transfer window. Following Monday nights loss to Arsenal the state of Uniteds squad has come under further criticism with some pundits suggesting that Louis Van Gaal needs a complete overhaul in the summer to get the Red Devils competing for the title again. Even with his spending spree last summer, United's Dutch boss knows there are many departments to improve in and he has suggested that signing a creative central midfielder is the club's main priority. In addition there's been criticism of United's back line and Van Gaal has admitted recently that his side are lacking a '20 goal a season striker' so this could be another area that requires strengthening. With these things considered, another massive job for Van Gaal is figuring out which players are now surplus to requirements so there is room in the squad for new acquisitions and fresh faces from the youth academy. There are some players that have simply fallen short of his expectations but the club also have many still on their books but currently out on loan. But which players are most at risk of being sold? Lets take a look!