Lingard has emerged as Newcastle’s top target in the last ten days of the window and they have already failed with a loan bid for him.
Manchester United have rejected approaches from Tottenham Hotspur and West Ham but are likely to be more open to letting the 28-year-old go to Newcastle given his contract will expire in the summer.
The midfielder is intrigued at the prospect of joining Newcastle but he still needs some convincing about the move to the north east.
And it has been claimed that Newcastle are prepared to do everything possible to get their hands on Lingard.
The club are prepared to make a huge effort to push a deal over the line this month.
If they try to sign him on a permanent deal a relegation-specific release clause is likely to have to be in place.
Newcastle are also ready to pay him big wages in order to get him to agree to the transfer this month.
The Magpies would still have to reach an agreement with Manchester United and the player to get a deal over the line.