Manchester United are no longer trying to sign Toni Kroos after new manager Louis van Gaal decided to pursue other targets, a club source has told ESPN FC.
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The Germany international midfielder was wanted at Old Trafford by former manager David Moyes, who scouted him extensively.
But Van Gaal, who managed Kroos during his reign in charge of Bayern Munich, will not bid for the 24-year-old.
The 62-year-old Dutchman inherited a list of targets from Moyes, who revamped United's scouting system and compiled short and long lists of players to try and sign this summer.
Moyes, who said United needed a "fundamental rebuilding" of the squad this summer, was eager to strengthen in the centre of midfield and Van Gaal is also expected to sign in that department.
Kroos, whose passing game has made him a key member of Bayern's team, was identified as a potential target because his current contract with Die Roten will expire in 2015.
Bayern manager Pep Guardiola has suggested he is keen to keep Kroos and the club are eager to offer him an extended deal.
But the Bundesliga champions have also warned Kroos that they will not be held to ransom, with president Karl Hopfner telling kicker: "We will not overstep certain financial limits."
Kroos responded to Hopfner's quotes later on Thursday, telling Bild he had expected the club to make such comments.
"I have to accept and respect it," he said. "But, honestly, I had expected nothing else when I turned down the club's offer earlier this year."
Officials with the German national team have stated that they do not want Kroos' contract situation to interfere with his World Cup preparations.
Van Gaal has also been linked with Roma midfielder Kevin Strootman, a player he knows from his time managing Holland, and Barcelona's Cesc Fabregas, who was wanted by Moyes last summer.