Lingard has started just two games in all competitions this season with the 28-year-old now firmly down the pecking order at Old Trafford.
The Athletic, who reported at the end of December United have triggered a one-year extension in Lingard’s contract, have suggested this week Sheffield United are interested in signing him this month.
A move to Bramall Lane is currently priced at 4/1 with moves to West Ham (8/1), Celtic (14/1), Aston Villa (16/1) and Tottenham (16/1) currently outside bets.
The Athletic report however Lingard is reluctant to drop into a relegation battle with the Blades and is happy to bide his time and wait for a better offer.
France could be the next destination for the England international with Sky Sports reporting his representatives have held initial talks with Nice over a loan move.
An official approach is expected next week with the report adding United have yet to decide whether to allow Lingard to leave this month.
Jesse Lingard next club odds (via Sky Bet)
- Nice: 2/1
- Sheffield United: 4/1
- West Ham: 8/1
- Celtic: 14/1
- Aston Villa: 16/1
- Tottenham: 16/1
- West Brom: 16/1
- Hertha Berlin: 20/1
- Newcastle: 20/1
- Real Sociedad: 20/1
Odds correct at the time of writing. 18+ Only. UK only. Terms and Conditions Apply. BeGambleAware.