Lingard has barely had any game time for the Red Devils in the first half of the season and it is believed that manager David Moyes will consider another move for the player in the New Year.
The England international is out of contract next summer but previous reports suggest that United may still hold out for around £15m.
Tarkowski is in a similar situation to Lingard. His current deal at Turk Moor runs out in June but Burnley don’t want to lose him before the end of the campaign, and they have slapped a £20m price tag on his head.
Paying £35m for two players who will be available for free in another six months isn’t particularly smart business, so we shall see if the Hammers move on to other targets.