Mauricio Pochettino is known to be a fan of buying the best young English talent, with Spurs also being linked with a move for Ross Barkley.
Lingard, who has made 16 appearances in the Premier League this season, is reportedly in talks over a new deal Old Trafford after it was revealed he is currently one of the lowest earners in the Manchester United squad.
The England international has grown into the United squad this season, scoring four goals in all competitions. However, Lingard is yet to register a single league goal in nine starts this season.
In the last couple of years, Lingard has become more of a regular feature in the squad, scoring goals in the FA Cup final and the League Cup earlier this season.