The Sun is reporting that the Red Devils are in a good position to land the World Cup winner as Ole Gunnar Solskjaer looks to axe some members of his squad at the end of the season.
The same article states that Manchester United have been long-term admirers, having lost out to Real Madrid in the race to sign Kroos from Bayern Munich back in 2014.
According to the same story, the Red Devils could still face competition for Kroos in the 2019 summer transfer window, with Paris Saint-Germain interested in the German midfielder.
The Sun suggest that PSG would be willing to put together a £68m package to sign the former Bayern Munich midfielder from Real Madrid.
However, the British media outlet goes on to say that Kroos is thought to be keen to experience Premier League football.
The 29-year-old has enjoyed a decorated spell at Real Madrid, having won three Champions League titles and the La Liga crown since his £27m move to Real Madrid in 2014.
Manchester United are likely to be linked with a host of different players in the summer as Solskjaer looks to revamp his Red Devils squad.
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