Manchester United are preparing to offer Bayern Munich midfielder Toni Kroos £260,000 a week to complete a move to Old Trafford this summer, according to the Guardian.

David Moyes understands the deal may prove difficult to complete, with Bayern remaining adamant the 24-year-old is not for sale.

However, Moyes believes that if Kroos pushes for the move then a deal may be possible.

Wayne Rooney is United’s highest earner, with a contract believed to be in the region of £300,000 a week, but a move for Kroos would see the German join Rooney and Robin van Persie as the club’s highest earners.

Kroos is yet to sign a new contract at the Allianz Arena, with his current deal set to expire in 2015.

Manchester United have endured a difficult debut season under David Moyes, and look set to miss out on Champions League football next season.

However Moyes is set to be given huge financial backing in the summer, and hopes that United’s rich pedigree and lucrative contract offer will persuade Kroos to part with the reigning European champions.

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