The midfielder, whose current deal expires in 2015, has been targeted by Old Trafford officials and has refused to publicly commit his future to the German champions
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The 24-year-old’s current deal with the European champions ends in June 2015, while David Moyes was pictured speaking with the midfielder’s agent during a scouting trip in January.
Kroos’ representatives told Goal on Friday that the player would not be joining United during the winter transfer window but the player has publicly refused to commit his future to Pep Guardiola’s side.
"We won't sell Toni before his contract ends," Sammer told Süddeutsche Zeitung.
"It counts what Uli Hoeness said: Bayern is a buyer, not a selling club.
"We all want him to extend with us, there is no doubt about that.
“It’s not an easy case. At the moment we can't say our chances are 80-20 or 70-30."