Bayern Munich midfield Kroos was reported to have already agreed a deal with Real, and according to Spanish paper Marca he will join the Madrid giants for a fee of €25m (£19.9m) later this summer.
However, speaking before his country's World Cup quarter-final against France, Kroos denied that a deal has already been struck.
When asked about the reports, Kroos said: "Why are you taking so many pictures suddenly! Sorry, I can't help you on that either. Not every story I can comment on.
"I said quite clearly that, during World Cup, no decision will be made. I want to concentrate on World Cup. Nothing has been agreed."
And when pressed about Real, he said: "Nothing has been decided and that will not happen during the World Cup."
Marca also claimed that Bayern have stepped up their attempts to keep Kroos at the club with an offer of a new deal.
Kroos was backed up by Germany coach Jogi Loew, who when asked about his midfielder's future, said: "Toni Kroos has had no personal contact with Real Madrid ... if a decision is to made it will be after the World Cup."
Manchester United were also thought to be interested in Kroos, but that interest appears to have receded since the appointment of Louis van Gaal.
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