1. Toni Kroos Bayern Munich
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Position: Attacking midfield. German midfielder Kroos is another who is into the last year of his contract, and though the prospect of leaving Bayern Munich after winning five major trophies in the past two years might not be a particularly enticing one, there is definitely life after Munich, as Luiz Gustavo has proved. And having picked up that much silverware in the last two years, Kroos should be looking for a new challenge, rather than taking the comfortable option of extending his contract at Bayern. In Louis Van Gaal's rumoured interest in him, Kroos has the possibility of a real challenge, and the chance to test himself in one of the most demanding leagues in the world. Though he's into his last year, it's once more likely that Kroos would come with an inflated price tag, especially if his contract negotiations to become an equal top-earner at Bayern end with the club looking to cash in rather than lose him for nothing next summer. But for that price, United would be getting an all-action midfielder who thrives on creativity and the kind of killer passes that Van Gaal will need to give his strikers the number of opportunities they need to thrive. He might have recently been linked with a move to Real Madrid, but if Van Gaal's transfer team can hijack that move and offer Kroos a mega-contract to come to England, they definitely should. Who do you think Van Gaal needs to add to his Manchester United squad ahead of the new season? Share your thoughts below in the comments thread.