Recent reports have suggested the Red Devils have offered the German international 16million euros in annual salary, should he agree to the transfer at the end of the current campaign.
Agent Volker Struth has, however, denied that such an offer has been made, instead standing firm that Kroos will remain at the Allianz Arena until the end of next season to see out his contract.
“There has not been any official contract offer (from Manchester United),” Struth told Bild.
“And there is absolutely no need to table an official bid either because Toni will stay with Bayern Munich at least until 2015.”
The 24-year-old has one year left on his deal with Bayern and could leave as a free agent should a new deal not be agreed by January 2015.