The England international has been limited to just one appearance in the FA Cup this season after dropping down the pecking order at Old Trafford.
Despite the playmaker's lack of game time, the 28-year-old has not been short of interest during the January transfer window.
However, according to the Sheffield Star, Lingard has been reassured by his representatives that he could benefit from a loan switch to struggling Sheffield United.
The Blades currently sit 11 points adrift of safety as a result of winning just one of their 19 Premier League fixtures this season.
While United recently triggered a 12-month option in Lingard's contract, it was to ensure that they receive a fee for the academy graduate in the summer. body check tags ::