Lingard joins Brighton on a 93-day loan deal and the spell includes the possibility of the Championship play-off semi-finals and final.
The 21-year-old returned to Old Trafford last month after a successful spell on loan at Birmingham City, scoring four goals on his debut against Sheffield Wednesday.
Birmingham manager Lee Clark was keen to extend Lingard's loan spell at St Andrew's, but Brighton have lured the England Under 21 international to the Amex Stadium.
United boss David Moyes has sanctioned another loan move for Lingard so that the skilful attacker can get some regular first-team action under his belt.
Brighton boss Oscar Garcia said: "We are delighted we have finally secured Jesse until the end of the season. He is one of the most exciting young English strikers and has already created a lot of interest following his successful loan spell at Birmingham City earlier this season.
"We worked hard to secure a talent who has already shown he can play at
Championship level, and I am very pleased to have added Jesse to our striking options for the rest of the season.
"He has an excellent pedigree, having come through the academy at Old Trafford, and there is no doubt that he has a lot of talent and ability; I am really looking forward to working with him.
"There were many clubs interested in signing him, so we are very grateful to David Moyes and all those at Manchester United for allowing him to come to us here at Brighton & Hove Albion."