Manchester United are offering Toni Kroos £260,000 a week as they continue to try to prise the midfielder away from Bayern Munich this summer. While David Moyes understands it may be difficult to take the 24-year-old from the German club as Bayern maintain he is not for sale, the United manager believes that if Kroos is minded to push the deal through he could still join.

Wayne Rooney is United's highest earner with a total package worth around £300,000 per week, but Kroos's prospective terms would put him in the top bracket of earners at the club, alongside Rooney and Robin van Persie. Kroos is thought to be seriously considering his options, with the midfielder yet to sign a new contract at Bayern with his current contract expiring in summer 2015.

United have struggled in Moyes's first season in charge and will not play in next season's Champions League. However, the club hope that the sizeable financial offer to Kroos plus United's rich pedigree could yet persuade him to leave the Bundesliga champions who have a chance of being the first club to retain the European Cup in the Champions League era.

On Monday Bayern strengthened their midfield with the signing of Sebastian Rode from Eintracht Frankfurt on a four-year deal. While Rode is a defensive player, this may also be a sign that the club is preparing for the potential departure of Kroos, who can play in a more reserved role as well as an attacking midfielder.

Kroos impressed during each leg of Bayern's 4-2 aggregate win over United in the recent Champions League quarter-final. Playing as a deep-lying midfielder, he was the chief orchestrator of attack for Pep Guardiola's team. It is this role that Moyes wants to fill at United and Kroos would be a player around whom the Scot could build his team for the foreseeable future.