Lingard is on the verge of agreeing to join the newly-promoted Premier League side on a big contract in the coming days, which will leave West Ham disappointed.
West Ham were feeling reasonably confident about signing the 29-year-old last weekend despite not agreeing to meet his wage demands.
But the Hammers were blindsided when Nottingham Forest came into the mix and more or less hijacked their pursuit by offering Lingard a more lucrative contract.
The east London club are still willing to make Lingard the highest-paid player at the club by offering him a contract worth £150,000 per week.
But they are not prepared to completely smash their wage budget for him due to the knock-on effects it could have on the rest of the squad.
Nottingham Forest have been pushing to bring in a marquee signing and see Lingard as the perfect opportunity to make a splash in the market.
They have offered him a deal worth £200,000 per week, which eclipses what West Ham are prepared to shell out for him.
Once the deal is done, Lingard will be by far the best-paid player at the City Ground going forward.
The East Midlands club have already signed eight players, including Manchester United’s Dean Henderson on loan, and retain an interest in Burnley’s Maxwel Cornet.
