The 29-year-old's deal at Manchester United has now officially expired, making him free to seek pastures new, and there has been a host of speculation surrounding his future in recent weeks.
The report claims that Spurs boss Antonio Conte is keen on a deal for the playmaker, who is expected to stay in the Premier League despite attracting interest from Spanish and Italian clubs.
Tottenham are allegedly looking to boost their home-grown options and are considering approaching his representatives to discuss a switch to the Tottenham Hotspur Stadium.
Lingard excelled on loan at West Ham in the second half of the 2020-21 campaign, scoring nine times and registering five assists in 16 appearances for the Hammers.
However, he found it difficult to make his mark for Man United last term, managing only two goals and one assist in 22 appearances in all competitions.
The Red Devils decided against handing Lingard a new deal, with the attacker leaving the club having made 232 appearances, contributing 35 goals and 21 assists.
Tottenham allegedly want the attacker to become their seventh summer signing, with Conte being backed in the market, having led the club to a fourth-place finish in last season's Premier League.
Harry Kane was strongly linked with a move away from Spurs last summer, but there have been no rumours surrounding the England captain in recent weeks, with the striker now said to be confident that his side can challenge for trophies under Conte.
Spurs will open their 2022-23 Premier League campaign at home to Southampton on August 6 before travelling to Stamford Bridge to face Chelsea in a London derby one week later.
Lingard is currently down the pecking order when it comes to positions in the England squad for the 2022 World Cup, but the attacker is still said to be confident that he can force his way into the selection if he enjoys a strong first half of the 2022-23 campaign.