The Germany international has 18 months left on his current deal, and speculation intensified over his future after United boss David Moyes watched him in action last week - accompanied by one of Kroos's representatives.
The 24-year-old has already turned down the offer of a new deal at the Allianz Arena and he is seemingly in no rush to have dialogue with the club.
"I am unable to rule anything out," he told kicker-Sportmagazin.
"I am under contract with Bayern Munich (until June 2015). Actually there are yet no further talks (regarding a new contract) scheduled. I will therefore fully focus on the second half of the season.
"There are worse situations in life. I play for a top club, and under a top coach. I am pleased, and sometime in the future a decision will be made."
Kroos, who has won 41 caps for his country to date, has made 118 Bundesliga appearances for Bayern, scoring 12 goals.