David Moyes is believed to be keeping tabs on the Germany international as he plans an overhaul of his underachieving squad in the summer.
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Speaking before the second leg of Bayern's Champions League last-16 tie with Arsenal - which they lead 2-0 - Kroos hinted he might be willing to join a club outside of the Champions League next season.
"Much is possible," he told reporters when asked if he would be willing to forgo the chance to play in Europe's elite club competition next season.
When the subject of his future was raised, Kroos said: "I have noticed that a lot has been written about it. There's nothing new. No decision has been made. There's no agreement.
"That will stay that way until the summer, then a decision will be made. It's no secret the Premier League is an interesting league."
Kroos has made 22 Bundesliga appearances this season, scoring once and providing four assists.