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.
"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."
