Louis van Gaal has revealed he has been considering Manchester United's forthcoming summer transfer window since January.
United were quiet in the winter window, signing one household name in former Barcelona goalkeeper Victor Valdes on a free transfer.
Ahead of Van Gaal's debut season in charge, however, the club were active in the market, signing Ander Herrera, Luke Shaw, Marcos Rojo, Angel Di Maria, Daley Blind and Radamel Falcao.
United have been linked with the likes of Borussia Dortmund defender Mats Hummels, Southampton right-back Nathaniel Clyne and PSV Eindhoven midfielder Memphis Depay.
And the Dutch coach has explained preparations are already under way for next season, with the club on course to return to the Champions League as they sit third in the table at present.
He told MUTV: "Already in January [we began thinking about the 2015-16 season] because we have to prepare our preseason and Manchester United will go to America.
"The aim is of course that we have to train and not only to play matches. Already for three or four months we are talking about our preseason.
"We also think about the scouting of players, the scouting of our own players because we have a lot on loan and then we have to analyse their performances, so it's a lot of work.
"It's not only the present season but also what we have to decide for players next season."
Former United defender Gary Neville has said his former club may be just "three players away" from mounting a serious challenge for the Premier League title next season.