The 29-year-old, who has not started a single Premier League match this season, is in the final six months of his contract with the Red Devils and has told the club he will not be signing an extension.
January represented United’s last opportunity to cash in on Lingard but the club rejected approaches from both Newcastle and West Ham.
According to the Daily Mail, the decision was made in order to deter other players from trying to run down their contracts with United’s firm stance on Lingard acting as a harsh warning to others.
The club face a precarious few years with an astonishing 12 players potentially out of contract by the summer of 2024.
That is not including the likes of Paul Pogba and Edinson Cavani, who are in the final five months of their contracts at Old Trafford and intend to leave on free transfers.
Marcus Rashford, Luke Shaw, Cristiano Ronaldo, Fred and David de Gea are among the first-team regulars United need to start thinking about tying down to new deals – though the vast majority of the squad have 12-month extension clauses.
There is a feeling that United’s stance on Lingard is a sign to the rest of the squad that the club are prepared to freeze players out if they will not commit to new contracts.
Moreover, United’s board do not want to be put in a position where rival teams offer cut-price fees for players who will soon be out of contract, with the club keen to preserve the value of their stars.
United had hoped to get as much as £30million for Lingard last summer but his contract status meant no clubs paid up, while the player himself had wanted to stay and fight for his place without committing to fresh terms.
Similarly, United will miss out on a massive windfall when Pogba leaves on a free transfer in the summer – the second time he has left Old Trafford for nothing in his career – having paid a club-record £89m back in 2016.
MORE : Jaap Stam confident Donny van de Beek can succeed at Manchester United after Everton loan spell
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