Manchester United could look to sign West Ham United midfielder Declan Rice in a player-plus-cash deal this summer.
The Red Devils have been long-term admirers of the England international, and they are reportedly planning to step up their interest.
According to The Athletic, the Mancunian giants will offer Lingard as a makeweight for Rice such that they can lower the reported £100m price tag.
Lingard was out-of-favour with United during the first half of the current campaign, and he was loaned out the Hammers in January.
He has since excelled with six goals and four assists from just eight Premier League matches, and was recently recalled by England.
The Hammers want to sign him permanently this summer, and it remains to be seen whether they are open to the prospect of a swap deal.
United reportedly value Lingard at around £30m following his impressive displays for the Hammers over the past few months.