According to Football Insider, the Toffees are looking to bring in an attacking midfielder to increase their goal threat and are keen on the England international.
Lingard enjoyed an excellent loan spell at West Ham United last season, scoring nine goals in 16 games, but has struggled for game time since returning to Old Trafford.
There’s fierce competition for places in the Man United attack, with Bruno Fernandes, Cristiano Ronaldo, Mason Greenwood, Jadon Sancho, Edinson Cavani and Anthony Martial to call on.
Ole Gunnar Solskjaer is understandably keen to incorporate high-profile signings Sancho and Ronaldo, limiting opportunities for Lingard even further.
Although he has made just four substitute appearances in the Premier League, totalling less than an hour on the pitch, he has still managed to score twice.
The 28-year-old is out of contract next summer and has rejected United’s latest offer of an extension, so would be available for a cut-price fee.
Everton have limited their spending in the transfer market after heavy investment from owner Farhad Moshiri failed to turn the club into contenders.
Rafael Benitez has been forced to operate on a budget, bringing in Demarai Gray, Andros Townsend and Salomon Rondon amongst others.
Gray and Townsend have both proved to be superb additions so far, contributing six goals and three assists between them.
But the absence of Dominic Calvert-Lewin and Richarlison has blunted the Everton attack somewhat, with several big chances going missing in last weekend’s 1-0 defeat to West Ham.
This has prompted Benitez to reassess his options and consider a move for Lingard, who is desperate to play regularly in the hope of continuing to rebuild his career.
His starring role for the Hammers boosted his confidence and earned him a recall to the England squad but he’s at risk of stalling again.
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