The English attacking midfielder has barely played for United over the past 12-18 months.
Given he is 28, Lingard is thinking about leaving Old Trafford for regular game time, per talkSPORT.
The outlet's transfer specialist Alex Crook spoke about the Lingard situation, saying: "West Ham, Tottenham, and Sheffield United have all expressed an interest.
"Despite the fact that Lingard isn't part of Ole Gunnar Solskjaer's plans, he's reluctant to trim his squad.
"So I think this is one that will go right to the end of the window when Solskjaer can assess his squad, see who's fit and see if he can let Lingard go out and play football."