Hammers boss David Moyes has a long-standing interest in the England attacking midfielder, 29, after a successful loan spell last season.
Moyes has twice tried to sign Lingard on a permanent basis since then.
Lingard says he feels let down over his treatment during the past 12 months and has resolved to leave Old Trafford despite new boss Erik ten Hag arriving.
There was significant interest from clubs in Lingard during the past two transfer windows.
However, Manchester United refused to let Lingard join a rival for a European place and both former manager Ole Gunnar Solskjaer and his temporary replacement Ralf Rangnick told him he would get an opportunity to press his first-team claims.
Lingard started only two Premier League games last season and was upset interim manager Rangnick did not introduce him from the bench in the 3-0 win against Brentford, which would have been a farewell appearance at Old Trafford for a player who joined the club when he was seven.
He did not make an appearance in the club’s final four games of the season.
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