Lingard's current deal in Manchester is due to expire next June, and the 20-time English champions have been working to sign the England international to a fresh contract.
However, according to BBC Sport, talks over a new deal have collapsed, with the club's academy product not currently interested in discussing an extension.
The report claims that Lingard is keen to secure a loan move away during the January window and could then potentially leave on a free transfer next summer.
West Ham are believed to be interested in re-signing the Englishman but would likely face a host of competition from both Premier League and European clubs. body check tags ::