Manchester United are being tipped to tempt Toni Kroos away from Bayern Munich after the German international failed to agree a new contract at the club.
As reported by Stephan Uersfeld of ESPN FC, talks have been "fruitless" so far due to Kroos wanting a significant wage increase.
The attacking midfielder suggested he isn't in a rush to commit his future during an interview with Kicker, as noted in Uersfeld's report:
I can't rule out anything. No talks are planned in the near future. I am fully focused on the Rueckrunde [second part of the Bundesliga season] now.
There are worse situations in life. I play for a top club, and under a top coach. I am pleased, and sometime in the future a decision will be made.
Speculation linking Kroos to United has ramped up after David Moyes was spotted with Sascha Breese, one of the player's agents. Moyes watched on as Bayern overcame Borussia Monchengladbach 2-0 in their latest Bundesliga tie, a match that saw Kroos rack up 87 minutes, per WhoScored.com.
The 24-year-old has made 23 appearances in the German division and Champions League this season, scoring one goal and providing five assists.
Kroos' versatility and quality on the ball made him a key component of Bayern's quintet-winning 2013, and he looks set to continue dominating the centre if he remains at the Allianz Arena.
United have long been looking for a ball-playing, physical midfielder. Kroos' pass success rate is at 93 percent for the season, while he has completed an average of 7.4 long balls each match, highlighting how he doesn't keep it safe in order to be effective.
This is the kind of style United fans were used to with Paul Scholes, who could spray the ball anywhere on the pitch without fear of missing his target.
Kroos certainly flaunts a greater array of defensive attributes—summarised by his 2.1 tackles per match—and would be an excellent fit into the Premier League champions' midfield.
Despite speculation, Ed Malyon of the Mirror believes there is no chance of Kroos moving to Old Trafford:
Stranger things have happened, as we've witnessed with Moyes' recent capture of Juan Mata, but a January move for Kroos would certainly have United fans entering dreamland as the transfer window comes to a close.