The England international's stellar showings for West Ham United last term did not see him earn the trust of Ole Gunnar Solskjaer, leading to persistent links with an exit.
It remains to be seen how the arrival of Ralf Rangnick will impact Lingard's playing situation at Old Trafford, but he is yet to commit his future to the club beyond 2022.
Newcastle are thought to be one of the favourites for Lingard's signature, and The Times now claims that the Magpies are prepared to offer him a lucrative deal to make him the club's highest-paid player in their history.
The report claims that contact has been made and a four-and-a-half year deal is on the table, while Newcastle are also prepared to offer a 'substantial' transfer sum despite his contract situation.
Lingard has made a total of 11 appearances in all competitions this season but has only played a mere 87 minutes of Premier League football. body check tags ::