United boss David Moyes only completed the shock capture of Juan Mata from Chelsea last week, and seems to have identified the German midfielder as his next big transfer target.
Moyes watched Kroos in action last week with one of the player’s representatives, and has been encouraged by the noises coming out of the Kroos camp so far.
The 24-year-old has just 18 months to run on his current contract at the Allianz Arena, and talks over an extension appear to have stalled.
“I am unable to rule anything out,” Kroos said.
“I am under contract with Bayern Munich (until June 2015). Actually there are yet no further talks (regarding a new contract) scheduled.
“I will therefore fully focus on the second half of the season.
“There are worse situations in life. I play for a top club, and under a top coach.
“I am pleased, and sometime in the future a decision will be made.”
Odds over Kroos becoming United’s next big signing have been slashed in recent days, with some bookmakers offering prices as short as 15/8.