The deal is set to be between €25 to €30 million, representing an extremely good bit of business on Bayern's part, given the German midfielder, capped fifty times by his country, is out of contract in the summer of 2015.
At times last season, in particular against Arsenal in the Champions League, Kroos orchestrated games with the ease of a maestro. The 24-year-old combines supreme technical ability with physical prowess, and formed a formidable midfield trio alongside compatriot Bastian Schweinsteiger and Thiago Alcantara at club level.
However, the Italy game in Euro 2012, where he struggled to contain an imperious Andrea Pirlo, and a chaotic performance during a 4-4 draw against Sweden in qualifying were used as sticks with which to expose his flaws. Accusations were levelled that he goes missing in big games, or that Kroos only performs to the best of his ability when Bayern are cruising.
Where does he fit in?
If Ancelotti continues with his highly successful 4-3-3 formation, both Xabi Alonso and Angel di María's days at the Bernabeu could be numbered. Luka Modric is the undisputed star of the Madrid midfield, whilst Isco is young enough to fulfil his enormous potential.
It makes sense to keep Sami Khedira, both from a footballing sense, as the two have played alongside each other on numerous occasions at national level, and in order to help Kroos settle in at Real Madrid.
Madrid will be making a huge mistake in allowing Di María to leave, given he was probably the most consistent performer last year, but rumours continue to come forth over his potential exit. Another player potentially leaving if Kroos arrives is Asier Illarramendi.
Although he was groomed as Alonso's successor, Illarramendi is 24, the same age as Kroos, so he needs to be churning out consistent performances. Madrid payed an extortionate fee of €32.2 million for his services, off the back of an impressive season with Real Sociedad and Spain under-21's but at no point last season did he look like a world-class midfielder.
Do Madrid actually need him?
Kroos is, in my eyes, at world-class midfielder, and his arrival at the Bernabeu is crucial to next season's performances. Although on the face of it Madrid have a surplus of central-midfielders in the squad, in reality Alonso is nearing the end of his career, Di Maria is a winger, and both Casemiro and Illarramendi aren't of the required standard to play for the club.
If Kroos does arrive this summer, it will ease the transition of Alonso's decline, and allow the German to get a feel for what it is to be a Madrid player.
Madrid are beginning to make moves after Barcelona's statement of intent in the transfer window. Kroos has the power, poise and technique to become a Galactico great, and if he does Bayern will be ruing the fact they let him run down his contract, rather than making him one of their best paid players.
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