Reports in Spanish paper AS claim that the Catalan giants are ready to pounce for the former Chelsea star as they look to rebuild their side under new boss Luis Enrique.

A bid of £40million has been mooted for a player who only arrived at Old Trafford in January, and Dutchman Van Gaal, who is famous for his single-minded approach, is ready to listen to serious offers as he evaluates his new squad.

The ex-Bayern Munich chief prefers to play with one playmaker behind the main striker, and with Wayne Rooney his obvious choice behind Robin Van Persie in attack, Mata could be sacrificed to raise funds for pacy, direct wide-men.

United have been linked with a number of names including Borussia Dortmund's Marco Reus and Liverpool target Yevhen Konoplyanka, and Van Gaal will sanction a move if he feels it benefits the club in the long-term.

Mata has made some good performances since joining the Red Devils from Chelsea for £38million five months ago, and the Spaniard admits although he hasn't set the world alight during his brief time in Manchester, he has no regrets about leaving Jose Mourinho's men.