The 28-year-old's future at Old Trafford continues to be called into question, having struggled to secure regular action at the club in the opening months of the 2021-22 campaign.
Lingard's contract is due to expire next June, and it is understood that the England international is determined to secure a move away from the Red Devils during the January transfer window.
West Ham United, Newcastle United and Tottenham Hotspur have all been credited with an interest in the attacker, who has scored twice and registered one assist in nine outings at club level this term.
However, according to Mundo Deportivo, Barcelona are also interested in Lingard, with the playmaker viewed as a low-cost signing amid the Catalan club's financial problems.
The Englishman, who impressed in the second half of last season on loan at West Ham, has scored 35 goals and registered 21 assists in 219 appearances for Man United in all competitions.