The Germany international has yet to agree a new deal with his current club and the Premier League champions are closely monitoring his situation
The 24-year-old has a contract with the Bavarians until June 2015, but talks over a new deal for the Germany international have stalled.
Manchester United are closely monitoring the midfielder's situation at Bayern and Kroos has admitted that a move abroad could be tempting at some point in the future.
"I am unable to rule anything out," Kroos told Kicker when questioned about his future.
"I am under contract with Bayern Munich. Actually there are no further [contract] talks scheduled as of yet. 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."
Kroos joined Bayern Munich from Hansa Rostock in the summer of 2006 and has developed into a key player at the Champions League holders since his return from a loan spell at Bayer Leverkusen in 2010.
The Germany international has been in sublime form for FCB this season, making 30 appearances in all competitions so far.