It has been reported that United will have to sell four players to sign Jadon Sancho from Borussia Dortmund, and that Lingard is among them.
The Red Devils will reportedly ask for £20 million as transfer fee for the 27-year-old, who can operate as an attacking midfielder or as a winger.
A report in 90min in May claimed of interest in the England international from Newcastle, Everton, West Ham United and Leicester City.
According to WhoScored, Lingard has made nine starts and 11 substitute appearances in the Premier League for United so far this season.
The 27-year-old has also scored one goal and provided one assist in seven Europa League games for the Red Devils this campaign, according to WhoScored.
Good signing for Newcastle United or Everton?
Lingard has not been great this season, but the 27-year-old is a good attacking player.
For the reported transfer fee of £20 million, the England international would be a smart and low-cost signing and would be able to make an immediate impact.