The midfielder, 24, is on United boss David Moyes’s shopping list as he looks to go on a spending spree this summer.

Moyes watched Kroos in action at the Emirates last week as he scored to help Pep Guardiola’s men sink Arsenal 2-0 in the Champions League.

It remains to be seen if United will make a bid for Kroos, with Moyes keeping tabs on a host of targets.

Kroos is out of contract next summer and his dispute with the German giants could open the door for United to make a move.

But Bayern sporting director Matthias Sammer says Kroos will not be sold.

Sammer said: “Toni has a contract until the summer of 2015 and he will not be going anywhere before then.