David Moyes eyes Bayern midfielder Toni Kroos

According to SportsMail, David Moyes was escorted into Borussia Monchengladbach's stadium by Toni Kroos' agent on Friday night after being alerted to a contract stand-off between the Germany midfielder and his Bayern Munich bosses.

Bayern striker Mario Mandzukic and Monchengladbach midfielder Patrick Herrmann were believed to be the two main points of interest for the Manchester United manager when he booked his seat at Borussia Park for the Bundesliga fixture, which the visitors won 2-0.

But while both are under review at Old Trafford, Kroos has dramatically emerged as a viable target after his representative Sascha Breese, from the Sports Total agency, met Moyes and coaches Phil Neville and Steve Round and sat with them at the game.

At 24 and with a stack of Germany caps to his name, Kroos is a perfect fit for the area of United's team in most urgent need of improvement, and the Germany midfielder could be prised away after stalling over a new deal at the Allianz Arena.

His current deal runs out at the end of next season, and Bayern chief executive Karl-Heinz Rummenigge admitted: 'It is always about money in every agreement, and talks have so far failed to lead to a new contract for Toni. We are interested in prolonging his stay with us.'

Bayern would doubtless ask at least £25million for Kroos, but United have illustrated their willingness to spend big by agreeing a £37m fee for Chelsea's Juan Mata.

Moyes with Kroos' agent