The club are said to have agreed a deal with Kroos.
Manchester United have started their £200m summer of spending after agreeing a deal to sign Bayern Munich midfielder Toni Kroos, according to the Daily Express.
New manager Louis van Gaal is to be given the funds to try and improve the squad after an extremely disappointing season in 2013/14.
United have been in talks with Bayern for some time over the availability of Kroos, with the 24-year-old about to enter the last year of his current contract at the Allianz Arena.
Therefore despite the fact the Bundesliga champions want to hold onto the Germany international, they may have to sell him this summer in order to make any money on the attacking midfielder.
When van Gaal’s predecessor David Moyes was sacked in April negotiations between the two clubs stuttered for a while, but now a deal appears to be moving closer.
Kroos has a good relationship with the new Red Devils boss having been given his first opportunities in the Bayern first team by the 62-year-old back in 2010.
Van Gaal managed the German for a year back then and his presence at Old Trafford has finally convinced the midfield ace to make the move to the Premier League.
It would send a real statement of intent that United are looking to bounce back from the disappointment of this term immediately, as Kroos is considered to be among the best players in the world.
The German star has played 205 times for Bayern in all competitions to date, winning three league titles, three German Cups and the Champions League.
Kroos also has 42 caps for Germany and would bring a much needed creativity to the midfield at the Theatre of Dreams, with his ability to play centrally, as a No.10, or even on the wings.
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