Lingard left Manchester United this summer upon the expiry of his contract, after registering just two goals and an assist in 21 appearances for the Red Devils during the 2021/22 season.
The 29-year-old enjoyed a productive half-season on loan at West Ham in the 2020/21 season, scoring nine goals and laying on five assists from 16 appearances in the Premier League.
Current Hammers boss David Moyes had been hoping for a reunion at the London Stadium but now it looks like that might not happen.
The proposed move to London Stadium has stalled after Lingard held out for a weekly wage of £180,000, with West Ham reluctant to meet that particular demand.
Premier League returnees Nottingham Forest have been in advanced talks with Lingard’s camp and have offered him much more lucrative terms in a bid to beat West Ham to his signature.
Forest have shown willingness to break their wage structure in order to appease the attacking midfielder, who has been heavily linked with a move to several clubs in the Premier League this summer.
The 29-year-old also fielded offers from Major League Soccer clubs as well as Saudi Arabia but is now expected to land at the City Ground, though the deal is yet to be finalised.
