The 24-year-old has just 18 months left to run on his existing contract at the Allianz Arena, and is said to be a transfer target for Premier League champions United.
United boss David Moyes watched Kroos make his 14th Bundesliga start of the season in Bayern's 2-0 win at Borussia Monchengladbach last Friday, which intensified speculation of an impending move to Old Trafford.
Kroos has rejected one offer of an extension from Bayern, and is in no rush to sit down for further negotiations with the German and European champions.
"I am unable to rule anything out," he told Kicker-Sportmagazin.
"I am under contract with Bayern Munich. Actually, there are, (as) yet, no further talks 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."
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