After a challenging first season on loan with the Hammers, Benrahma joined the club from Brentford on a permanent deal last summer and he managed to settled into life at the London Stadium during the 2021-22 campaign, scoring 11 goals and providing six assists in 48 appearances across all competitions.
However, the Algeria international's inconsistent performances are understood to have frustrated head coach David Moyes and The Guardian claims that West Ham would consider selling the winger to free up funds for new recruits.
Benrahma still has four years remaining on his contract and the Hammers will likely want to recoup as much of the £30m they spent to sign the winger from Brentford 12 months ago.
The report adds that former loanee Lingard could return to the London Stadium as Benrahma's replacement, while the funds generated from the latter's potential sale could go towards a deal for Rennes centre-back Nayef Aguerd, who could cost around £29.8m.
Lingard enjoyed a successful six-month loan period with West Ham in 2021, recording nine goals and five assists in 16 Premier League games, and now that the midfielder is to leave Manchester United when his contract expires, the Hammers are believed to be keen for him to return to East London.