Kroos has been a long term target of United and David Moyes tried to get his man in the summer but to no avail, however the Old Trafford boss has still be scouting the German international.
The Bayern playmaker, who scored a stunning goal against Arsenal in the Champions League last month, has less than 18 months remaining on his current contract with negotiations struggling to bear fruit.
Kroos’ brother Felix, who plays for fellow Bundesliga side Werder Bremen, has urged his brother to fulfil a dream of joining United with Bayern not being held to ransom over his wage demands.
Felix told Sky Germany: ‘We have already talked about it. Manchester has been the team of my dreams since I was a child.
‘However, I don’t give him any advice. He will take a good decision for himself. There are worse situations than having to decide something like that.’
Moyes is expected to make a summer move for Kroos to partner Michael Carrick in his midfield, a deal which could see Shinji Kagawa leave.