With Wayne Rooney  already the club's top earner at £300,000 a week, United are reportedly offering German international Kroos a staggering £260,000 per week contract to join the Red Devils.
The pursuit of Kroos has been made quite public since the January transfer window. After David Moyes secured the signature of former Chelsea man Juan Mata, it looked as if he could nearly finalize a deal for the 24 year old Kroos. Bayern Munich refused to sell their player, however, and Moyes has now been forced to focus on the summer if he is to secure the talented midfielder.
Of course Munich won't make it easy for Moyes and United, though. All throughout February and even March, Kroos admitted to the press that he is indeed happy at Bayern Munich, but with limited opportunities, that could all change in the summer. Pep Guardiola's stacked midfield featuring the likes of Bastian Schweinsteiger, Thiago Alcantara, Mario Goetze, Franck Ribery, Arjen Robben, and even Thomas Mueller has made finding regular time on the pitch difficult for Kroos.
With suspensions and injuries effecting any team in the latter portion of the season, however, Kroos has found himself on the pitch more and more and continues to impress with his performances. Similar to last season, it was Kroos that fired a fantastic strike into the back of Arsenal's net in the first leg of the Champions League knockout stages, and his efforts against Manchester United  only made the English club's fans want their man even more.
The Guardian also report that Munich signed Sebastian Rode from Eintracht Frankfurt on a four-year deal on Monday, meaning Guardiola may find himself more comfortable letting one of his bigger stars leave in the summer.
United have struggled in the middle of the park this season under David Moyes, and signing a player like Kroos could give them much needed stability for years to come. Whether Bayern Munich let it happen is yet to be seen.