The attacker had an excellent loan stint at the Hammers earlier this year, bagging nine goals and five assists from 16 appearances.
He has since been linked with a permanent return to the London outfit. It was recently claimed that they could make a £15 million bid.
Lingard has entered the final year of his Red Devils deal, but it is reported that the club are happy for him to stay and fight for his place.
Lingard made a huge impact for the Hammers during the back end of last season as they qualified for the Europa League group stage.
The club have since explored a permanent deal for the 28-year-old, but they have been put off by the reported £25m price tag set by United.
There has been no indication that a deal could be struck. The Hammers are currently on the verge of signing Nikola Vlasic for the same valuation.
Vlasic previously failed to make an impact at Everton, but he has grown into a quality playmaker during his two seasons at CSKA Moscow.
The Hammers regard him as better value for money with him being only 23-years-of-age.
It appears that they are unlikely to revisit their interest in Lingard on deadline day. The player appears set to stay beyond the summer.
Lingard is obviously determined to prove himself at United, and it won’t come as a surprise if he signs a short-term contract extension with the club.
Stats from Transfermarkt.com