MANCHESTER — Louis van Gaal has ended Manchester United’s interest in Toni Kroos, in what represents the new manager’s first major decision regarding the rebuilding of his squad this summer.

The 24-year-old Bayern Munich midfielder had been pursued by David Moyes, Van Gaal’s predecessor, aimed at solving United’s central midfield deficiencies.

Kroos impressed in a deep-lying role when Bayern knocked United out of last season’s Champions League and has only a year left on his contract at the German club.

Van Gaal, who is aware of Kroos’ abilities from his own time managing Bayern, has decided he should not be a target for the club this close season.

Kroos’ current deal expires next summer, but Bayern are still playing hardball over a new contract offer. Their president Karl Hopfner had stressed the club would not “exceed certain financial boundaries”, adding: “There will certainly be further talks. But at some point the player has to say what he wants.”

Hopfner pointed to the case of Michael Ballack, who left the club for Chelsea in 2006, as a similar example. “It was the same with Michael Ballack and at some point we withdrew the offer.” THE GUARDIAN