United have made the German World Cup winner a top transfer target this summer.
They tried to sign him in 2014 from Bayern Munich, only to miss out when he decided to join Real instead.
But Starsport can reveal United will make a renewed attempt to lure him to Old Trafford this summer.
A source said: "United want him and he's one of their main targets when the transfer window opens.
"Real are reluctant to do business with United, but with Kroos the situation is different because he hasn't settled and could be surplus to requirements."The lingering anger over the breakdown of goalkeeper David De Gea's move to the Bernabeau last summer, means Real aren't keen to do business with United.
They are expected to make a renewed bid to sign De Gea this summer and could try to use Kroos as bait.
But United bosses will stand firm and make a big offer for Kroos in the hope of doing a straight cash deal.
United are also keeping close tabs on Chelsea target Miralem Pjanic.
The Bosnia & Herzegovina midfield sensation has a £37m buyout clause in his Roma contract, with United ready to hijack the Blues' bid to take him to Stamford Bridge.
Meanwhile, boss Louis van Gaal has backed new teenage sensation Marcus Rashford for an England call-up.
Rashford, 18, is the talk of football after coming from nowhere to score four goals in his first three appearances.
And ahead of tomorrow's trip to West Brom, boss Van Gaal said: "I think Mr Hodgson answered the question.
"It is never too early. I have said that also. Age is not so important."
Van Gaal also claims he can turn his season around by winning two trophies.
He added: "Our aim is to win a title - that is winning the Europa League. It would be fantastic for the fans.
"Also the FA Cup because the last time we won it was many years ago. A title is more important than fourth.
"But the Champions League is also our aim and we get that by winning the Europa League or finishing fourth."
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