Manchester United has reportedly turned their attention towards Southampton sensation Luke Shaw, while David Moyes scouts Bayern Munich star Toni Kroos.

Shaw(c)goltv(dot)tvA report in the Daily Mirror suggests United have made a £22.5m bid for Shaw, this lucrative offer is made by Old Trafford club as they believe it will test the will of new Saints interim chief operating officer Gareth Rogers.

Chelsea have been heavily linked with a move for Shaw in the last year, with the Blues believed to have made enquiries over his availability prior to the start of this Premier League season. Southampton officials staved off that approach as they vowed to hang onto the latest shining star to emerge from a celebrated academy set-up that has produced the likes of Gareth Bale, Theo Walcott and Alex Oxlade-Chamberlain in recent years.

The Scot knows that veteran skipper Patrice Evra is in the final five months of his contract when the window shuts and wants Shaw in now as part of his re-build, while Chelsea still have to settle Ashley Cole’s future.

Moyes has already agreed a £37m deal for Chelsea’s Juan Mata. That will break United’s previous transfer record – £30.75m paid for Dimitar Berbatov in 2008.

Bayern Munich's Toni Kroos celebrates his goal against Valencia with teammate Mario Mandzukic during their Champions League Group F soccer match in Munich
David Moyes Scouts Toni Kroos of FC Bayern Munchen

Manchester United manager David Moyes was present to watch Toni Kroos as he watched European champions Bayern Munich cruise to a 2-0 win over Borussia Monchengladbach.

Various newspapers in England including Daily Mirror and Daily Star have confirmed today that United boss is keen to add the central midfielder into his ranks and sees the German as the perfect candidate. And his contract situation at the Allianz Arena means that his future is far from certain.

 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.

Moyes, this week put in place the signing of Juan Mata and is now seemingly looking at other targets as he looks to rejuvenate his ailing side.

Also on Moyes radar will have been the Gladbach winger Patrick Herrmann, but it is the prospect of German playmaker Kroos which will have United supporters purring.

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.

Bayern chief executive Karl-Heinz Rummenigge has recently 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 are also hoping to open contract talks with Mandzukic, but United will be heartened by news of a fall-out between the free-scoring striker and coach Pep Guardiola. Mandzukic, whose contract runs until 2016, was evidently accused of lacking enthusiasm in training and axed from the squad for Friday night’s game.