The 28-year-old midfielder could leave Manchester United on loan in the next week as West Ham are keen to take him to the London Stadium.
David Moyes wants to add the England international to his squad and the two clubs are in talks over agreeing on a loan deal until the end of the season.
Several other Premier League clubs such as Newcastle, West Brom and Sheffield United have also put in enquiries for Lingard.
But it has been claimed that the player prefers a move to West Ham due to their position in the league table.
The Hammers are in the top half of the league table and Lingard sees them as the better option over clubs who are in the relegation dogfight.
But the two clubs are some way away from agreeing on a deal and Manchester United want a significant loan fee before letting Lingard leave.
In the current climate, the Red Devils want to be properly compensated for letting Lingard go on loan and potentially weakening their options.
Manchester United are prepared to loan him out after cutting him off their 22-man core squad, with new signing Amad Diallo taking his place.
