Manchester United have been linked with a January move for Bayern Munich star Toni Kroos, after David Moyes was spotted in deep discussion with the midfielder's agent, reports the Daily Mail.
The Germany international is currently involved in a contract stand-off with the Bundesliga giants, and so has been linked with a move away from the Allianz Arena.
Kroos still has 18 months to run on his existing deal, meaning Bayern will demand at least £25million from Manchester United if they are serious about signing him this month.
Moyes was joined by Red Devils coaches Steve Round and Phil Neville at Borussia Park, for the German champions' 2-0 victory over Borussia Monchengladbach on Friday night.
It was previously reported that Mario Mandzukic and Patrick Herrmann were the main points of interest for the Manchester United trio, but after Kroos's representative Sascha Breese was pictured talking to them, the 24-year-old has emerged as a viable target at Old Trafford.
Asked why talks over a new deal for the player to stay with Pep Guardiola's side had stalled, Bayern's chief executive Karl-Heinz Rummenigge openly admitted: "It is always about money in every agreement.
"Talks have so far failed to lead to a new contract for Toni. [But] we are interested in prolonging his stay with us."
Kroos would be a perfect fit for Manchester United, who are in desperate need of a central midfielder, particularly after the recent injury to Michael Carrick, that will see him ruled out for at least a month.