West Ham will not consider losing Declan Rice this summer.
The Hammers are desperate to tie Lingard down to a permanent deal at the London Stadium following the success of his loan spell at the club.
But United want Rice to help provide the base in their midfield to build a team capable of challenging for the Premier League title next season.
That has led to Old Trafford bosses wondering if they could broker a deal which would see Lingard play a makeweight in an £80million package to take Rice to the North-West.
Yet West Ham are in no mood to be bullied and want to seal a straight deal for Lingard this summer.
And they have no intention of their 22-year-old vice-captain being part of any conversations over a transfer.