The England international is currently a free agent following the expiration of his contract at Manchester United.
West Ham, where Lingard previously had a loan spell, and Premier League new boys Nottingham Forest have emerged as the two leading candidates to snap him up this summer.
Both the Hammers and Nottingham Forest have handed the 29-year-old contract offers and it has been suggested that the Tricky Trees’ pay packet is better than the Londoners.
But any club looking to secure Lingard’s services will have to do a lot more than present him with a good salary package.
Lingard’s agents will have to be remunerated with a substantial amount for any of his potential suitors to push through a deal for him.
The ex-Red Devil had offers from the MLS and Saudi Arabia but he knocked them back in the hopes of continuing his career in the Premier League.
All eyes will be on where Lingard will end up playing next season with both West Ham and Nottingham Forest keen to land the in-demand free agent.
