The 28-year-old is out of contract at Old Trafford at the end of the season and has been linked with a move away from the club.
Lingard is yet to start a Premier League game this season and is reportedly set to go in search of regular game time when the transfer window opens.
The report adds that Everton will look to agree a loan deal for Lingard in January, which would then turn into a permanent move next summer.
Lingard, who spent the second half of last season on loan at West Ham United, has been at Manchester United since the age of seven and has made 217 appearances for the club. body check tags ::