Arsene Wenger is considering a renewed £12m bid for the United defender as he looks to recruit a new-centre half for next season.
The 25-year-old has only 12 months left on his contract at Old Trafford and despite reports that he will be given a new contract, no talks have yet been held over an extension.
Manchester United are looking to add marquee names in the simmer and are expected to intensify their attempt to sign Borussia Dortmund’s Mats Hummels, who will be available for around £35million.
Smalling has made 18 appearances this season and scored three goals. His recent form and strong partnership with Phil Jones might encourage Van Gaal to offer the England defender a long term contract at the club.