After getting an up-close look at him at Old Trafford in midweek, Manchester United are ready to make a £40 million offer for Bayern Munich midfielder Toni Kroos, at least according to the Daily Mirror.

United have been linked to the Germany international for several months and it is claimed that manager David Moyes intends to make him the focal point of his squad overhaul at the end of what has been a disastrous first season in charge. The report comes just days after Bayern chief executive Karl-Heinz Rummenigge said that Kroos would definitely be staying at the club for next season. But United purportedly hope that such a large fee will tempt Bayern into releasing a player who has yet to sign an extension to a contract which is set to expire in the summer of 2015.

Meanwhile, the Mirror reports that Kroos will be offered remuneration in the region of the £300,000 a week deal recently signed by Wayne Rooney. It is likely to have to be a huge contract to lure a player from a formidable Bayern Munich side to a Manchester United team that in all probability will not be playing in the Champions League next season and currently lies seventh in the Premier League.

It would likely cost even more sure should United pursue reported interest in Uruguayan striker Edinson Cavani. Paris Saint-Germain paid close to £57 million to sign Cavani from Napoli last summer, yet he has revealed that he is less than thrilled about having mainly been used in a wide role since his arrival in the French capital. (He fails to explain what he expected to happen, given that PSG already had Zlatan Ibrahimovic.)

“I have to give the best, regardless of the position. But no, it is not always easy," he told French publication L'Equipe, according to ESPN. "I'm good in Paris, but there are some things that I'll have to talk to the club about.

"Certain things should be done differently. Today I defend a lot, I have another idea of what my role in the team should be.”

Rumors spread in February that Cavani was on the radar of both Manchester United and Chelsea, with the player’s agent said to have been in London holding meetings over a possible deal. Cavani, though was unable or unwilling to shed any light on the speculation.

"The Premier League? I like it," he added. "Was my agent in London in February? I do not know, honestly.”

It is widely expected that part of Moyes’s overhaul will include a new left-back. Patrice Evra is out of contract at the end of the season and it has been thought that he would be joining Nemanja Vidic in moving on. However, despite being linked with Internazionale, Paris Saint-Germain and Monaco, the 32-year-old’s agent has insisted that nothing has yet been decided.

"Patrice has to decide what to do with his future," Federico Pastorello said, reports the Daily Star. "He is very close to United, but lately things have changed a little.

"Could he come back to Italy? Patrice has always highly regarded Serie A and so, if he were to leave England, it could be a possibility. But at the moment it is still too early to talk about next season."

Southampton’s Luke Shaw is one of the left-backs that Manchester United have been widely linked with to replace Evra. The 18-year-old, who made his England debut last month, is rated at around £30 million and is also thought to be strongly interesting Chelsea, the club whom he supports. But Shaw says he is only interested in Southampton for the moment, although hinted that the future of Southampton manager Mauricio Pochettino could play a key role in determining his own.

"It doesn't really bother me the attention I get,” he explained, according to Sky Sports. “I just stay focused on my game on the pitch. Whatever is said is said. Stuff like that is going to happen but my main priority is the games. We've still got six left, so all the focus is on that."

"I would say it is a big time for the club," he added. "They've got to get the manager down on a long-term contract, which will probably be the first thing they try and do. Then, obviously, to keep the stars that have been mentioned in the papers that have been linked with different clubs.

"This is a very important summer and if they want to push on then they are going to do things that I've just said. This club can push on, definitely, I think if we get our squad strengthened. I think in the next year or so we can be challenging the top five teams.”

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