Reports in Spain earlier this week suggested a deal to bring Kroos to the Bernabeu from Bayern was all but done and would be confirmed after the World Cup.
Kroos' future at Bayern has been the subject of debate for some time with the player entering the final year of his contract at the Allianz Arena and yet to agree a new deal.
However, Kroos, who is preparing for Germany's World Cup quarter-final against France on Friday, says he has not agreed a deal with anyone and that he will not make a decision on his future until after the finals in Brazil.
Speaking ahead of his country's World Cup quarter-final against France, the Germany international insisted that he has not made any decisions about his future.
"I've said all along I will not make a decision on my future during the World Cup," said Kroos.
"I can’t comment on every article that comes out in the press. When the World Cup is over, I’ll make my decision and something will be announced.
“That won’t happen in the tournament. I won’t sign anything while I’m with the squad.”
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An absolute exceptional player & £10million less than Luke Shaw which is bizarre. I would love him at Anfield but dont understand why United are not going for him. Top top top top player- bigm1982