Lingard, 29, is into the final six months of his contract with Manchester United and an extension does not appear forthcoming to keep the midfielder at Old Trafford.
The England international impressed on loan at West Ham, joining in the previous January window, as he went on to score nine goals and add five assists in just 16 matches.
Jesse Lingard is down the pecking order at Manchester United and is generating interest
West Ham coach Stuart Pearce (right) has revealed the London side are keen on him in January
Lingard returned to Manchester United with his reputation enhanced but that did not translate itself into game-time.
He has not started a Premier League game so far this season and with a World Cup in Qatar on the horizon later in the calendar year, Pearce