The Bayern Munich midfielder has been a long-term target for the Old Trafford club, especially as his contract situation with the German champions remains unresolved.
Kroos, 24, has a year left with Bayern and has yet to accept their offer of an extension, giving a nod to a possible move away.
Kroos flourished under new Manchester United boss Louis van Gaal at Bayern and is thought to be keen to work under his old coach again, but he has since claimed the English giants are not on his radar.
Speaking toBildhe said: 'I am expecting to play for Bayern Munich next season. There was a lot of speculation, but Manchester is and was not an issue.
'At this point in time I am fully focused on preparations for the World Cup.'
Kroos was the subject of a £20million offer from United with the two clubs having agreed a deal for his services when David Moyes was still in charge.
Meanwhile, Bayern's president Karl Hopfner, claims Kroos is unlikely to receive a better contract offer from the German club.
Speaking to German sports magazineKicker, Hopfner said that the offer Kroos has received will not go any higher at the moment.
'It was the same with Michael Ballack, and eventually we retracted our offer (to extend his contract). Kroos has a contract until 2015.
'There will definitely be further talks. At some point, the player has to decide what he wants. I'll be taking a leaf out of Uli's book certainly: certain financial boundaries will not be crossed.'
When asked to talk about how Kroos' offer won't increase Hopfner said: 'That is how things stand. No question, but on whether a big offer could change their stance Hopfner replied: 'I don't know. Things change very quickly.'
Kroos is currently training with the Germany squad ahead of the World Cup.
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