Bayern Munich

Real Madrid have reportedly offered Tony Kroos a £4m-a-year deal after taxes in order to convince the German international to move to the Santiago Bernabeu this summer – and snub Manchester United.

La Liga giants have earmarked the signing of a midfielder as their top priority for this summer - having forced to use Angel Di Maria in a deeper role this season due to Sami Khedira's long-term injury.

Los Blancos have recently been linked with a number of players including Chelsea star Ramires and Juventus duo Arturo Vidal and Paul Pogba.

But with Kroos' contract set to expire next summer the German international looks the most affordable choice, and according to Bild Real Madrid have already approached the player with the lucrative offer.

El Confidencial has also revealed that the player's agent has held at least three meetings with Real Madrid officials in the Spanish capital in the past year - signs he is likely to move to La Liga.

Kroos rejected an offer to commit his future to Bayern last season and should he not sign a new contract before the summer, the club will consider selling him to recoup a transfer fee.

The midfielder wants to become one of the clubs' top earners, alongside the likes of Bastian Schweinsteiger and Franck Ribery, and with Bayern rejecting his demands the negotiations over a new deal remain completely stalled.

Meanwhile, it is understood Manchester United are also monitoring the situation.

Former Manchester United manager David Moyes tried to secure his services during the January transfer window and with Louis van Gaal yet to make his first signing for the club a number of player have been linked with a move to Old Trafford.

Nevertheless, recent reports claim that the Dutch manager has made Roma midfielder Kevin Strootman his main target for bolstering the midfield ahead of the German international star - even though Kroos flourished under his guidance during his tenure as Bayern coach.