Just a few days after officially being named as the man to succeed David Moyes at Old Trafford, the Dutchman appears to have made a big decision after the 24-year-old was linked with a move to the club for much of the second half of the season.
It is bound to raise a few eyebrows as United look to rebuild this summer in order to get back into the Champions League, and challenge for the Premier League title after a disappointing campaign where they finished seventh, 22 points behind champions Manchester City.
Kroos, who looks to be a versatile midfielder who plays predominantly through the middle, was tipped as an ideal signing as central midfield is viewed as one of the areas that needs major surgery in the United team.
It makes the plans that Van Gaal has for Manchester United all the more intriguing given that he knows Kroos from his time at Bayern. In some people's eyes the move would’ve made sense given their previous working relationship – whilst Kroos seems to be after a better contract terms than those currently being offered to him at the Allianz arena. But the Bayern’s President Karl Hopfner has said they ‘will not exceed certain financial boundaries’.
It will be interesting to see if van Gaal feels the current midfield is capable of meeting his objectives during the first season in charge, whether he is taking a look at a couple of young players from the academy, or is trying to identify other targets that he deems more suitable.