The Dutchman looks set to get his first name through the door at Old Trafford before his World Cup duties with the Netherlands are done, with the Athletic Bilbao pass master due to complete a £28.8m switch in the next 24 hours.
Herrera was a top target for United last summer, but a botched transfer window saw his services evade the then champions.
But the Red Devils are not ready to let this year’s edition be a repeat of 12 months ago, and are ready to bring in more players after the 24-year-old.
LVG is said to have £200m at his disposal, and will use the funds to bring in up to four other fresh names.
Luke Shaw of Southampton is next on the agenda, with a move that could cost around £34m on the cards – which would make the 18-year-old the most expensive teenager in world football.
Then van Gaal will address his centre-back concerns, with Bruno Martins Indi and Mats Hummels seen as good options to replace departed veteran pair Rio Ferdinand and Nemanja Vidic.
Arjen Robben remains a target also, but the Oranje star is likely to command a massive fee despite being 30.