|Toni Kroos was David Moyes number 1 target|
Manchester United new manager Louis Van Gaal is understood to have told the club's executive vice chairman Ed Woodward he is not interested in the German international.
Van Gaal has other midfield targets believed to include PSV Eindhoven's Kevin Strootman, Sporting Lisbon's William Carvalho and Feyenoord's Jordi Clasie.
Scholes, though, thinks Kroos should be United's No 1 target.
“The first player I'd bring in is Toni Kroos," said Scholes, in his new blog for PaddyPower. "He's a top-class central midfield player but United need five or six [new players] to get anywhere near the top of the Premier League again.
"No player at Manchester United can take much credit after last season's performances, bar David de Gea. It was a disaster. The goal keeper being player of the year says a lot.
"Edward Woodward has an awful lot to prove this time that he's good enough at his job. He has to bring the players in that the new manager wants.
"It's obvious that last year he didn't manage to do that. If he doesn't we are not going to get anywhere near the top."