The Red Devils have been linked with the Germany international for some time, with David Moyes believed to have made him a priority heading into the next transfer window.
However, United’s plans have recently been thrown into doubt by claims from the Bundesliga champions that their man is not for sale.
Yet this has not deterred the Old Trafford side, who are now keen to smash their transfer record – currently set at the £37.1m paid for Juan Mata in January – to lure Kroos away from the Allianz Arena.
The silky passer will be in the final year of his contract once the season ends, and United are hopeful that a mega money bid may prove too good to shun.
Bayern are thought to be negotiating an extension with the 24-year-old, but a deal is still some way from being reached with the player himself seeking a massive hike on his current salary.
United’s hierarchy are believed to be ready to pay a premium for targets this summer, with Moyes’ men looking unlikely to be in the Champions League next season.
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