The German midfielder Kroos, who scored the winning goal in Munich's Champions League match against Arsenal and is reportedly said to be in excellent form, has been offered three times the wages than what he currently gets.
According to the Mirror, Moyes hopes to use his new financial firepower to tempt the German midfielder to leave Munich and join Manchester United.
Munich's manager Pep Guardiola knows that Moyes is on Kroos' trail, but the Spanish manager is not afraid to make bold decisions as Bayern has got many alternatives.
Rooney's decision to stay, after agreeing to a 300 thousand pounds-per-week, and the backing of the owners ahead of what is expected to be a massive summer spree buoy Moyes.
Kroos has been offered one million pounds-a-month to leave Munich, who demand a 30 million pounds transfer fee for a player whose pay demands they have rejected.
Moyes other targets include Borussia Dortmund's midfielder Ilkay Gundogan, F.C. Porto's defender Eliaquim Mangala and Southampton left-back Luke Shaw. (ANI )