United have already spent £72million on four new signings this summer.
Memphis Depay, Matteo Darmian, Bastian Schweinsteiger and Morgan Schneiderlin have all arrived at Old Trafford.
We're not finished yet.
But Van Gaal still wants at least two more signings.
Van Gaal told MUTV: "We're not finished yet.
"We still need to improve at least two positions and we shall when possible."
United need a new striker after seeing Radamel Falcao and Robin van Persie both depart this summer.
And they could also be in the market for at least one goalkeeper after Van Gaal confirmed Victor Valdes would be sold.
David De Gea's future remains up in the air and United are also thought to be chasing a central defender with Sergio Ramos and Nicolas Otamendi both on the agenda.
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