Tottenham have been very busy in the transfer market this week.
Jose Mourinho's side yesterday announced the signings of Real Madrid pair Gareth Bale and Sergio Reguilon, much to the excitement of fans.
Reguilon has joined the north London outfit on a permanent deal, while Bale's return to the English capital is only on a temporary basis - for now.
It means Spurs have now made four major signings this summer after the previous additions of Pierre-Emile Hojbjerg and Matt Doherty.
Overall, that's a pretty impressive transfer window on paper, but it seems Mourinho and the club's hierarchy are eager to do more business.
Dele Alli's future at the club is hanging in the balance after the Englishman was left out of the squad to face Southampton today and it seems Spurs have already identified a replacement.
Lingard enjoyed his finest ever season under Mourinho's rule at United, scoring 13 goals in 48 appearances during the club's 2017/18 campaign.
The 27-year-old's career has pretty much been in decline ever since and Ole Gunnar Solskjaer didn't even name him on the bench for the Red Devils' 3-1 loss to Crystal Palace yesterday.
On the face of it, the deal seems like it could be a fairly decent one for Spurs, but the Daily Star report that United are demanding a £30m fee for Lingard.
Unless Mourinho's side can flog Alli for close to double that figure - which is looking ever more unlikely - they should not be considering coughing up that kind of money for Lingard.
To put that figure into perspective, Liverpool's deal for Thiago Alcantara cost just £25m, while the Red Devils' signing of Van de Beek was only £10m more expensive.
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