The Germany international was a reported target for the Red Devils earlier in the summer but speculation is now linking the 24-year-old with Real Madrid.
"I love watching Toni Kroos. I think he's brilliant," Scholes wrote in his blog for Paddy Power.
"I love the way he controls the ball and controls games. He can really play a pass and has superb vision.
"Kroos is capable of scoring goals too, from outside the box on either foot.
"I just wish Man United had signed him.
"Yes, it is good to see United bringing in new players, but they haven't signed anything like the quality of Kroos."
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