Lingard rejected the possibility of a return during the summer and has seen a move to Newcastle this month all but collapse over United’s demands for a huge loan fee, though that deal is not completely dead.
West Ham are returning to Lingard after seeing a £60million offer for Darwin Nunez rejected by Benfica while an approach for Leeds United forward Raphinha was quickly knocked back earlier in the window.
After a deadline day meeting with manager Ralf Rangnick, Lingard has again been told he is free to leave the club this month, though the final decision lies with the board at Old Trafford.
The 29-year-old is out of contract in the summer and has been frustrated by Manchester United’s behaviour during the January transfer window as he looks for game time elsewhere. United have previously told the England international that they will not do business with top four rivals such as West Ham or Tottenham, who are also interested, which may scupper any move regardless of Rangnick’s blessing.
Newcastle remain at the table should a deal be sanctioned as they continue to add to their squad in a bid to beat the drop.
West Ham boss David Moyes wants to add to his attacking options this month as the Hammers battle for a Champions League place.
Lingard scored nine goals and set up five in 16 games on loan at West Ham last season as they finished sixth and qualified for the Europa League.