Manchester United are ready to make a £40 million move for Real Madrid superstar this summer and have made the German midfielder their top transfer priority, according to The Sun.
The Old Trafford outfit are set to splash the cash this summer in a bid to get amongst silverware contention again, with a number of high-profile additions expected to arrive at the club.
Kroos was rumoured as a target for the Red Devils when he was at Bayern Munich, but the World Cup winner ended up moving to the Spanish capital.
United have had issues in the heart of their midfield since the days of Roy Keane and Paul Scholes, with a winning formula in the boiler room not apparent.
Michael Carrick is getting older and his role at the club is expected to wane, with Kroos a similar type of player as a deep-lying midfielder.
Whether Madrid are willing to sell remains to be seen, with the spaniards also boasting Isco, Luka Modric and other options in the centre of the park.