The 28-year-old enjoyed a successful six-month loan spell with the Hammers last season, scoring nine goals and providing five assists in 16 appearances, helping the East London outfit qualify for the Europa League.
This campaign, Lingard has struggled to break into Man United's first team, making just eight substitute appearances in the Premier League, and has been linked with a return to the London Stadium.
"I can't really talk about [Lingard] because he's a Manchester United player and it's not for me to talk," Moyes said to the press on Friday.
"But he was really good for us. Jesse knows what we all think of him here. My disappointment for Jesse would be, I think he's such a talented football player and he's not playing.
"He played a big part in our second half of last season. But you'd have to give credit to the players here, they've moved on without Jesse.
"People might have thought Jesse made a difference here. But the players have moved on and stepped to another level themselves. But I've got to say, Jesse was a big part of that."
Lingard, who will see his contract at Old Trafford expire next summer, is reportedly determined to leave Man United in January and would be interested in joining West Ham on a permanent deal. body check tags ::