The German midfielder has 18 months left to run on his deal at the Allianz Arena - and is being linked with an exit in the summer.
Manchester United boss David Moyes was present to watch Bayern's win over Borussia Monchengladbach - and amongst the players he is said to have had his eye on was Kroos.
The-24-year-old handed the Red Devils a boost in their attempts to lure him to Old Trafford today by admitting he was open to all options at the end of the season.
"I am unable to rule anything out," he told kicker-Sportmagazin.
"I am under contract with Bayern Munich (until June 2015). Actually there are yet no further talks (regarding a new contract) scheduled. I will therefore fully focus on the second half of the season.
"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."
He started that revolution in earnest by securing the services of Juan Mata from Chelsea last weekend, and admitted yesterday that he will be looking to bring in a host of big-name players in the summer.
He said: "I am disappointed with how we have played. I ultimately take the rap for that – and I will do. But what I will do is make it right. I am going to get better players in. There will be more.
“Unfortunately, I don't think there will be more in January. But it will change. We will change and alter it around. I have said many times, I have given every player the opportunity to play and show what they can do. We have nearly done that now."
According to Bild, Moyes sees Kroos as the man to help him bring about change - although Bayern do not want to let him go.
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