Lingard, who is out of contract at Manchester United at the end of the campaign, has appeared to be unhappy at Old Trafford since he returned to the Red Devils following a successful loan spell at West Ham United in the second half of last season.
The England international is reportedly one of the number of players who want to leave United.
Lingard has started just two games for United this season in all competitions, despite being told by former boss Ole Gunnar Solskjaer that he would feature regularly for the team.
The 29-year-old only began one match under Solskjaer, and things have not improved since interim manager Ralf Rangnick joined the club in November, with Lingard starting one further game.
With the 2022 World Cup at the end of the year, Lingard will be eager for more minutes to earn a spot on the plane to Qatar for England, having missed out on the Euro 2020 squad.
Spurs have a busy January in store, with several players – Steven Bergwijn, Dele Alli and the team’s record signing, Tanguy Ndombele – in talks to leave the north London side.
Antonio Conte is keen to sign a right wing-back, with Wolverhampton Wanderers’ Adama Traore currently the main target.
In addition to Adama Traore, Conte wants to raid former club Inter by bringing centre-back Stefan de Vrij to England.
Conte, who has been very open about the lack of quality in the Spurs squad, has revealed that he held productive talks with chairman Daniel Levy and managing director of football Fabio Paratici about bringing players to Tottenham.