Lingard saw out the final year of his contract with the Red Devils, making 22 appearances in all competitions in the 2021/22 season, scoring twice and assisting once, coming off the bench in a major chunk of those games.
Spurs have already strengthened in the wide areas with the addition of Richarlison for a potential club-record fee and Ivan Perisic on a free transfer, but view the England international as a creative attacking midfielder though he has played on either flank.
West Ham continue to be linked with the 29-year-old, after he shone for the Hammers on loan during the second half of the 2020/21 season, scoring nine goals and laying on five assists from 16 appearances in the Premier League before returning to Old Trafford.
Tottenham have crossed their quota of non-homegrown players, with the addition of Yves Bissouma, ahead of their return to the Champions League and are said to be directing admiring glances Lingard’s way.
Lingard, who is also attracting Everton’s interest, was one of a long line of first team players to leave Old Trafford before the arrival of new coach Erik ten Hag.
He is seen as a relatively low-risk transfer by Spurs, despite the disappointments of the previous campaign, and might relish the chance to play Champions League football again after Tottenham clinched fourth place in the Premier League table last season.
Manchester United, by contrast, finished in sixth place and qualified for the group stage of the next edition of the Europa League.