The Daily Mirror says United have slapped a £30m price tag on Lingard and will stick to it rigidly following the 28-year-old's sublime loan spell with West Ham.
Lingard's form has skyrocketed since securing a January transfer window loan switch to east London, with the Hammers now shock contenders for Champions League football as a result of his exploits.
Lingard has flourished under David Moyes and now United, expecting bids to come in, have valued their asset at £30m.
Selling Lingard would enable United to both free up the wage bill while also raising funds for Ole Gunnar Solskjaer to add to his squad this summer.
After agreeing the loan move West Ham did not include an option to buy within the contract terms, meaning the two clubs must now sit down at the negotiation table.