LVG’s former club Manchester United are in talks to sign De Jong, having made an offer of €60m plus €20m in bonuses to Barca in recent days.
However Van Gaal, also a former Barca coach, insists his Holland midfielder is worth much more.
He declared: “Frenkie de Jong does bring an extra quality, of course.
“That is why he is also worth €112 million (£95.9m).”
Van Gaal was referring to the latest CIES Football Observatory Report valuing De Jong at €112.5m.