After making 232 appearances for the Red Devils, Lingard will leave Old Trafford at the end of next month following the conclusion of his contract.
With the 29-year-old set to become available, West Ham are expected to make Lingard an offer to bring him back to the club for a second spell following a loan period in the 2020-21 season.
According to the Daily Mail, the Hammers are in pole position to sign the attacker, with David Moyes making it clear that he wants to bring the out-of-contract man back to the London Stadium.
Lingard scored nine goals in just 16 Premier League appearances on loan at West Ham during the second half of the 2020-21 season - more than he has scored in his past three seasons at Man United combined.
The England international started just two Premier League games for the Red Devils during the 2021-22 campaign, while he only two goals of the season came back in November.