West Ham are ‘unlikely to match’ Manchester United’s valuation of Jesse Lingard despite interest in signing the midfielder on a permanent basis.

Lingard spent the second half of last season on loan at the London Stadium and starred following a frustrating spell on the sidelines at Old Trafford, scoring nine goals and providing four assists in just 16 league appearances as the Hammers secured Europa League qualification.

David Moyes had been keen to bring the 28-year-old back to the club on a permanent deal, though has seen the Red Devils place a £30m valuation on the England international following his return to form.

United are keen to raise funds for their own summer recruitment and view Lingard amongst their most saleable assets, despite the midfielder having entered the final year of his contract with the club.

The Athletic understands that whilst West Ham have money to spend this summer, the Hammers are ‘unlikely to match’ Lingard’s current valuation given his age and contract situation.

Reports had suggested that Ole Gunnar Solskjaer’s side could use Lingard as a makeweight in a bid to lure Declan Rice from the London Stadium, though West Ham have ‘vetoed’ the exit of the England international this summer with the 22-year-old remaining a crucial part of their plans despite interest from the Premier League’s elite.

Tomas Soucek is another player for who offers will not be considered, though former record signing Felipe Andersen is close to a £4m return to former club Lazio, just three seasons after arriving in the capital in a £36m deal.

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