However, according to the Daily Star, manager Jose Mourinho is open to a reunion with Lingard, whom he worked with during his time at Old Trafford.
As a result of the England international falling down the pecking order under Ole Gunnar Solskjaer, United have no intention of extending the 27-year-old's contract past 2021.
Despite being able to sign Lingard on a free transfer in July, Spurs are allegedly contemplating whether to spend £30m on the player in the coming weeks.
Lingard did not feature in United's 18-man squad as they succumbed to a 3-1 defeat against Crystal Palace on Saturday evening. body check tags ::