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The 28-year-old came close to joining West Ham in the summer after a successful loan spell, but United held out for £25 million.
West Ham were willing to pay £18 million but United rejected the deal while Lingard himself wanted to earn a starting spot at Old Trafford.
Lingard's deal expires in the summer and he continues to train hard despite being behind Bruno Fernandes in the pecking order.
It's believed he has a strong relationship with Hammers manager David Moyes following his great form last campaign.
Lingard scored nine goals and registered five assists in 16 appearances to help West Ham reach the Europa League.
United are hoping Newcastle make a move given their recent takeover but that is looking increasingly unlikely.
Lingard has scored twice in the Premier League this season, ironically against Newcastle and West Ham.
His time at the London Stadium was a positive one and he reflected on it in a column for the Players' Tribune.
"I just needed a club to take a chance on me," Lingard said.
"Then with Deadline Day approaching, everything went crazy, I'm telling you. We'd only really heard whispers about West Ham's interest and there wasn't much time left to complete a deal. First the loan was on... then off... then back on again. I was going through a roller coaster of emotions.
"When the deal finally got done, I was buzzing to start fresh. If the medical had been done in time, I would've played against Liverpool two days after I signed. I was that ready.
"I felt like I just fit in straight away. There's a great group of lads at West Ham. They made that transition so easy for me."
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