A player scouted at least three times by David Moyes this season, Kroos looks set to reunite with Louis van Gaal, who brought him into the Bayern Munich first-team, say ESPN.
Kroos would be a belated, top drawer addition to a United squad suffering a five-year midfield malaise Sir Alex Ferguson did not bother to address. Now Ryan Giggs, United's most creative midfielder at the age of 40, has retired, Kroos' imminent arrival will spearhead a much-needed overhaul.
And Kroos will probably play alongside Luke Shaw next season. The Southampton left-back should become the first signing of Van Gaal's United reign, even though he will not take over for another two months, or so.
Shaw, off to the World Cup this summer, will replace Patrice Evra as the club's left-back.
Given Van Gaal brought eight Dutchmen to Barcelona in three years, it will be a surprise if one of his international players do not follow him to Manchester. PSV Eindhoven winger Memphis Depay is another name, along with Arjen Robben and Jordy Clasie, thrown up.
If James Milner is one homegrown player worth keeping, then Jack Rodwell arguably isn't. A player who symbolised the chaos before Manchester City's limp defence of their title in 2012-13, he has suffered so many injuries he has made Michael Owen look like Robocop.
How fortunate, then, Rodwell can actually consider himself to be "coveted" still. Everton, keen to add another young midfielder, are interested in bringing the Premier League champion (that's not a joke) back to Goodison Park, and Newcastle United are keen, too.
Thomas Ince is enthusiastic about a possible move to Internazionale, where his dad played for two years in the mid-90s. Hopefully someone can then unearth footage of a young Tom appearing alongside Paul and James Richardson on Football Italia.