The Red Devils were heavily linked with the German playmaker last month, but opted against making a serious move as they instead broke their transfer record to land Juan Mata from Chelsea for £37.1m.
But, Kroos is still believed to be a target for David Moyes ahead of the next transfer window.
The playmaker will enter the final year of his contract in just under six months’ time, and could be available at a reduced fee.
United are understood to be ready to spend up to £25m to snap him up, however a number of other big sides are interested.
Juve are one of the giants also in the hunt, with the Serie A side keen on Kroos.
The Old Lady see him as an ideal addition to their squad, and are confident that they can beat United to his signature.
Unlike Moyes’ outfit, the Turin club are likely to be able to offer the 24-year-old Champions League football, which could be a deciding factor.
As well as the aforementioned duo, Liverpool, Arsenal and Manchester City have also been linked with Kroos.