Pogba will be a free agent in the summer and can begin formal negotiations with clubs outside England from Jan. 1.
Sources have told ESPN that United will consider offers for Pogba in January if the France international confirms to the club he has no intention of signing a new deal but, so far, that has not happened.
The 28-year-old is closing in on a comeback after sustaining a muscle injury in November and, according to sources, has expressed a willingness to work with interim coach Ralf Rangnick.
Lingard, 29, is keen to find regular first-team football and has concerns he won't get enough games at Old Trafford to force his way back into England's squad ahead of the 2022 World Cup in Qatar.
Meanwhile, Dean Henderson's future is also up in the air. Sources have told ESPN that further meetings between United and the England goalkeeper are planned for next week to discuss the possibility of a loan move next month.
United re-opened their Carrington training base on Tuesday following a shut down forced by an outbreak of COVID-19.
Ewan Sharp was at Carrington on Wednesday with the former FC Toronto coach set to be added to Rangnick's staff as an assistant coach and analyst following the departures of Kieran McKenna and Martyn Pert to Ipswich Town.