In the space of three days, a £20 million deal which was reportedly ‘agreed’ between Manchester United and Bayern for Toni Kroos has been ended by van Gaal.

It seems an odd move from the Dutchman, considering it was a deal for a young, top quality midfielder who can play in a number of positions and only for £20 million.

Kroos is not the only Bayern Munich player who won’t be at Old Trafford next season.

The Guardian reports that Thomas Muller has rejected the chance to move the Manchester and work with van Gaal again, the man who gave him his debut at Bayern Munich.

Yes, these are two A-list targets, from one of the best teams in Europe who have rejected a move, but this issue goes further than that.

In the post David Gill and Sir Alex Ferguson era, Manchester United are yet to land a major signing since Robin van Persie made the move from the Emirates.

They had plenty of targets in David Moyes and Ed Woodward’s first season, like Cesc Fabregas but none of the moves ended up materialising.

That was with the prospect of Champions League football and playing for the reigning Premier League champions. Two attractions United no longer possess.

In the modern transfer market, a club or managers reputation doesn’t go as far as it used to. Now, for big players it’s about title challenges, Champions League football and money.

Early signs show that dropping out of that top European competition, means attracting the top European players is very difficult Manchester United.