Lingard has been on West Ham’s agenda since he left the club at the end of last season following his blistering loan spell.
He has a year left on his contract and Manchester United are open to offers for him, but their £25m valuation of the player has been a deterrent.
West Ham are in advanced talks to sign Nikola Vlasic from CSKA Moscow but they have not given up on the idea of signing Lingard yet with little over a day left in the window.
On Sunday evening, the Hammers held fresh talks over the prospect of signing the Manchester United attacking midfielder.
With Cristiano Ronaldo arriving, Manchester United are open to letting Lingard go ahead of Tuesday’s transfer deadline.
West Ham are assessing the prospect of reviving a deal to take Lingard back to the London Stadium.
A loan deal is not a possibility due to his contractual situation and Manchester United will only entertain permanent offers.
It remains to be seen whether West Ham manage to work out a last-minute deal to sign Lingard from Manchester United before the window closes tomorrow night.