The England international appeared destined to leave Manchester United in the summer after enjoying a new lease of life while on loan at West Ham during the second half of last season.
Lingard opted to remain at his boyhood club, however, and that decision looked to have been vindicated when he won his place back in the England squad following an encouraging start to the new season.
The 28-year-old featured only sporadically during the latter stages of Ole Gunnar Solskjaer’s tenure and was reported to have shelved talks over an extension to a contract that is due to expire next summer.
Lingard is now minded to seek a fresh challenge and, according to The Times, talks between Newcastle and the midfielder’s representatives are already underway.
Newcastle are said to be prepared to make Lingard their top earner and will offer a four-and-a-half year deal worth well in excess of the £100,000-a-week Miguel Almiron currently earns.
Newcastle, backed by ambitious new owners, are planning to spend heavily in the upcoming window in a bid to stave off relegation following a disastrous campaign so far.
New manager Eddie Howe was able to mastermind a first Premier League win of the season on Saturday as Callum Wilson’s goal helped secure victory over fellow strugglers Burnley at St James’ Park.
‘It’s an amazing feeling,’ said Howe afterwards. ‘The supporters at the end – wow, incredible. The reception they’ve given us all the way through, even with some difficult results, has been exceptional. I was so pleased for the fans that we got the win we desperately needed, it gives everyone a huge lift.
‘I don’t think we started the game well, but I thought we got a lot better as the game went on. The last period of the game, given we haven’t won for so long, was always going to be nervy, but I thought we dealt with it pretty well. When we went to five a back, we looked more solid at the end of the game and the clean sheet is a massive bonus for us.
‘Hopefully we can continue to foster the spirit that we’ve generated in a few weeks. Hopefully we can go on to good things. We needed a win; draws aren’t going to keep us in this league. This will give everyone a lift.
“That feeling you get when you win is what you crave, you want I again and again. Hopefully this will give the players that inner belief that we can win. I believe when we are at our best we can compete with all teams in the Premier League and we are going to have to, because we’re going to need some results against some of the big guns to achieve our aims.’
MORE : Gabriel Barbosa’s representative responds to Arsenal and Newcastle transfer links
MORE : Ousmane Dembele ready to join Newcastle ahead of Man Utd if he cannot agree new Barcelona contract
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