“Valencia is coming back and Schweinsteiger is coming back”
Antonio Valencia and Bastian Schweinsteiger are closing in on returns but they will both miss the clash.
Van Gaal added: “Valencia is coming back and Schweinsteiger is coming back.
‘I think a lot of players shall come back in month of March.
‘When they come back it’s not so easy to decide if they can cope with the rhythm of the matches though.
“Bastian has had only one training session with us, Valencia has had a week – he is closer to being on the bench for example but not to play a match, that’s different.”
Jesse Lingard will miss the first leg through suspension.
The winger was booked in both legs of the previous round against FC Midtjylland.
Adnan Januzaj is cup-tied for the trip to Anfield while Wayne Rooney, Ashley Young, Will Keane and Luke Shaw remain out.