Lingard has been linked with a return to West Ham after enjoying a successful loan spell at the club for the second half of last" season.
"I can't really talk about him because he's a Manchester United player and it's not for me to talk," said Moyes.
"But he was really good for us. Jesse knows what we all think of him here. My disappointment for Jesse would be, I think he's such a talented football player and he's not playing.
"He played a big part in our second half of last season. But you'd have to give credit to the players here, they've moved on without Jesse.
"People might have thought Jesse made a difference here. But the players have moved on and stepped to another level themselves. But I've got to say, Jesse was a big part of that."
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