Jose Mourinho is keen on a reunion with Lingard, who became a key player during his spell in charge at Old Trafford, and has asked chairman Daniel Levy to explore the possibility of bringing him to the Tottenham Hotspur Stadium.
Sources have told ESPN that discussions between intermediaries are underway.
Lingard has slipped down the pecking order under Ole Gunnar Solskjaer and is open to a move in order to find more first team football. Zenit St Petersburg are also interested.
Solskjaer has told Lingard he wants to keep him as part of his squad and offered assurances he will get opportunities during a packed season.
Lingard would be reluctant to leave United, his boyhood club, after coming through the academy, but believes that at 27 he needs to be playing more regularly. He enjoyed his best season under Mourinho, scoring 13 goals in 48 games during the 2017-18 campaign as United finished second behind Manchester City.
The following summer he played a starring role for England during their run to the World Cup semifinals but has since lost his place in Gareth Southgate's squad.
Lingard scored in back-to-back games against Leicester City and LASK Linz at the end of last season but was left frustrated after playing just seven minutes of the Europa League mini tournament in Germany and was an unused substitute during the 2-1 defeat to Sevilla in the semifinals.
He was among the top performers in United's preseason fitness tests after going through a rigorous individual programme while on holiday in Greece, but was still overlooked for the club's 3-1 defeat to Crystal Palace and did not make the matchday squad.
Sources have told ESPN that Tottenham's move for Lingard may be dependent on finding a buyer for Dele Alli.
Tottenham have secured deals for Gareth Bale and Sergio Reguilon from Real Madrid and Mourinho is open to trimming his squad if it means he is able to bring in more new faces before the transfer deadline on Oct. 5.