The Red Devils are believed to have made the German playmaker one of their top transfer targets ahead of the summer amid rumours that he is unsettled at the Allianz Arena.
Kroos’ personal demands are said to be scuppering Bayern’s plans to keep him at the club, which has prompted talk of a sale in six months’ time as his current deal runs towards its expiry date.
United are prepared to offer him the money he craves with a massive £1m-per-month contract.
As well as his vast earnings, it will also cost the Premier League champions around £30m to land the silky passer.
United are known to be ready to pay the money it takes to return to the top of the English game, with Wayne Rooney recently having penned a staggering £300,000-per-week contract.
The funds needed may come from new sponsorship deals and potential exits for the likes of Patrice Evra, Rio Ferdinand and Nemanja Vidic – all of whom are big earners.
Kroos is seen as the ideal man to solve United’s midfield issues, with David Moyes desperate to add energy and creativity to his ranks.