NBA icon Jordan won six championships across two stints with the Chicago Bulls in the 1990s and was crowned MVP on five occasions.
By comparison, five-time Ballon d'Or winner Ronaldo has clinched seven league titles in three different countries, most recently helping Juventus to back-to-back Scudettos.
And Lingard, who was part of United's academy during Ronaldo's time at Old Trafford, believes the Portugal international is football's answer to Jordan.
"I have to say Cristiano Ronaldo," he told Sky Sports when asked to pick a footballer who can be likened to Jordan.
"Everything he has achieved in his career. He has been at plenty of clubs and won many trophies. I believe he is a real icon of football, the Michael Jordan of football."
Lingard never played in the same side as Ronaldo in a competitive game but was on opposing sides to the forward in United's 2-1 Champions League win against Juve last season.
But the England international insists the former Real Madrid superstar has not posed him too many problems in the years since he left United.
"I have played against him a few times. Did he give me trouble? No, he wasn't too bad, to be fair," he said.
"There was one game in pre-season where he came on and you could see the skills and the qualities that he brought.
"When he first came to Manchester United, I was 11 or 12. We did a skills DVD and it was him teaching us skills which was good.
"That was the first time I had seen him. He was young and skinny when he came to the club."
Earning a 120th and final cap, the former England captain was brought on for Jesse Lingard in the 57th minute, bringing down a distinguished international career.
Making his first appearance for England in two years, he nearly scored just minutes after coming on, but goals from Lingard, Trent Alexander-Arnold and Callum Wilson were enough to end his England career on a high.
At the time of his retirement, Rooney was the record goalscorer for England with 53 goals, an achievement which has since been overtaken by Bayern Munich striker Harry Kane, who currently has 61 international goals to his name.
Reflecting post-match, Rooney said: “It went as I imagined it. The players have been great, seeing how they’re working and I’m improving.
“It’s been great for me. I want to thank the FA and Gareth for giving me this opportunity, and the players.
“Tonight was a great way to finish off my international career. The lads played brilliant, a great game. Unfortunately I couldn’t get a goal. It’s something I’ll remember for a long time.
“I felt I fitted in well with the team, but I’ve had my time. Obviously it’s two years since I played. Tonight was a great night for me and my family. I’m proud to have played for England so many times and be the record goalscorer.”
After ending his international career, the former Manchester United and Everton forward called time on his domestic career at Derby, where he had been appointed player-manager before fully taking charge of the club in January 2021.
A stint at former club DC United in the MLS followed and Rooney was appointed manager of Championship outfit Birmingham last month.
England midfielder Rice is a man seemingly in demand, even though suitors will likely have to stump up a minimum of £100million to land him.
With Manchester City and Chelsea also said to be interested, United are aiming to be at the front of the queue for his signature.
TOP STORY – RICE A MAN IN DEMAND
Manchester United are likely to wait until a permanent manager is in place to make their moves in the market, with Ralf Rangnick remaining in charge on a temporary basis until the end of the campaign.
But the Mirror reports that Rice remains high on their list of priorities with United aiming to overhaul their midfield ahead of next season.
Leeds United's Kalvin Phillips and RB Leipzig's Amadou Haidara are apparently also high on United's shortlist of targets.
ROUND-UP
- The Red Devils are set to be busy in the close-season with Barcelona's highly rated centre-back Ronald Araujo on their radar, according to the Mirror. The defender, who is entering the final 18 months of his contract, is thought to be attracting interest from Manchester City too.
- Aston Villa right-back Matty Cash has emerged as a transfer target for LaLiga giants Atletico Madrid, according to Fabrizio Romano. Atleti allowed Kieran Trippier to join Newcastle United in January.
- The Sun reported that Arsenal are set to complete a triple swoop for Everton's Dominic Calvert-Lewin, Alexander Isak of Real Sociedad and Wolves' Ruben Neves in the next transfer window.
- Lille centre-back Sven Botman is still high on Newcastle United's radar despite a deal not being able to be struck during the last window, says the Athletic.
- Victor Osimhen remains a top target for Tottenham, writes Football Insider. Spurs will need to stump up around £60m to land the Napoli striker.
There are also first call-ups for Aston Villa striker Ollie Watkins and West Brom goalkeeper Sam Johnstone, who are the only uncapped players in the group.
Reece James, Phil Foden and Jude Bellingham have all been added after being left out of the Under-21 squad for the European Championship, along with Arsenal winger Bukayo Saka.
Bellingham was chosen despite concerns from Borussia Dortmund that he would be forced to quarantine upon his return to Germany.
Wolves defender Conor Coady keeps his place, as does Chelsea left-back Ben Chilwell, despite having recently struggled for game time under Thomas Tuchel.
Southampton midfielder James Ward-Prowse is selected but there is no place for Leeds United's Patrick Bamford, who had been tipped to earn a spot. Team-mate Kalvin Phillips, who made his debut last September, will be involved.
Gareth Southgate's side face San Marino on March 25 before a game with Albania three days later. They then take on Poland on March 31.
England squad:
Dean Henderson (Manchester United), Sam Johnstone (West Brom), Nick Pope (Burnley); Ben Chilwell (Chelsea), Conor Coady (Wolves), Eric Dier (Tottenham), Reece James (Chelsea), Harry Maguire (Manchester United), Tyrone Mings (Aston Villa), Luke Shaw (Manchester United), John Stones (Manchester City), Kieran Trippier (Atletico Madrid), Kyle Walker (Manchester City); Jude Bellingham (Borussia Dortmund), Phil Foden (Manchester City), Jesse Lingard (West Ham), Mason Mount (Chelsea), Kalvin Phillips (Leeds United), Declan Rice (West Ham), James Ward-Prowse (Southampton); Dominic Calvert-Lewin (Everton), Harry Kane (Tottenham), Marcus Rashford (Manchester United), Bukayo Saka (Arsenal), Raheem Sterling (Manchester City), Ollie Watkins (Aston Villa).
United arrived at Prenton Park having lost back-to-back Premier League games against Liverpool and Burnley and the club's plight prompted some in the away end to reprise the disgruntled atmosphere that filled Old Trafford after defeat to the Clarets four days earlier.
Goals from Harry Maguire, Diogo Dalot, Jesse Lingard, Phil Jones, Anthony Martial and Mason Greenwood lightened the mood among the United faithful as Solskjaer's men breezed past League One opposition, and the manager praised his side's approach after they avoided a potential banana skin.
"If you go into the trap of playing long balls and making this game a fight, we're not used to that," Solskjaer told BT Sport. "They would have been better suited than us. We just asked our players to play and it went well.
"I think the players played football the way it should be played. It was an exceptional performance at times. It was a very difficult pitch.
"It wasn't just the Tranmere people who wanted an upset, there were a lot of others. We've just got to stay together and keep working.
"Every game you win is a good one for your confidence. Every time you score a goal and perform well, it's good.
"The attitude was spot on. That's all you can ask for. When the attitude is right, you can't fault them."
Maguire, who opened the scoring for United with a powerful 20-yard drive, and then provided the assist for Lingard to score their third in a display full of guile and attacking intent, said his first goal for the club was long overdue.
"It's been a long time coming," said Maguire. "I've had a lot of chances this year without finding the back of the net. It’s nice to help the team get into the next round.
"It was really important to get the win, coming off the back of a bad performance and result against Burnley.
"We set our stall out to put in a positive performance for the fans. We're in the next round, which is what we came to do."
West Ham have reportedly agreed to cover Lingard's wages for the duration of his time at London Stadium and pay a £1.5million fee to United.
The 28-year-old was allowed to leave to find more regular first-team football, having only made three appearances under Ole Gunnar Solskjaer this season.
Lingard played under Hammers boss David Moyes when he was in charge of the Red Devils and is looking forward to working with him again.
He told West Ham TV: "I'm excited. It's another new chapter in my life. Nothing is guaranteed but I've come here to work hard and help the team and bring my experience.
"That's the main aim. I just want to enjoy my football and get back playing again and get my feet back on the pitch.
"There were lots of clubs involved but, for me personally, I felt this was the right move. I've obviously had a previous relationship with the manager as he was at Man U and I've played under him before, so he knows my qualities and what I can bring to the team.
"I know a couple of the players as well – I know Dec [Rice] very well from the England side – and I feel I can really settle in here quickly."
Moyes said of his new signing: "I've seen him play as a young boy, when he was still a wide player on the right, and I've seen him play off the left.
"He's played for England as a number 10, he's played for England as a number eight, and I actually think if we needed him as a false nine, he could do that as well.
"We're bringing in that versatility, I've wanted to try to get an energetic team at the moment and Jesse has been known for his work-rate and effort, so I think he'll fit in nicely with what we've got.
"I hope he brings us a little bit of quality too, and a winning mentality from Manchester United."
Lingard's best season came in 2017-18, when he had a hand in 19 goals (13 scored, six assisted) in all competitions for United – it was one more goal involvement than he had managed in his two prior campaigns for the club combined.
Anthony Martial (20), Marcus Rashford (21) and Romelu Lukaku (36) were the only two United players to play a role in more goals that season, while his first senior England strike arrived in March 2018.
Things quickly went downhill, though. After an assist in a 3-1 win at home to Huddersfield Town on Boxing Day in 2018, Lingard did not register another Premier League goal involvement for United until scoring against Leicester City on the final day of last season. It ended an incredible run of over 28 hours on the pitch with a goal or assist in the top flight.
Lingard also experienced the longest drought of his club career in 2019, with 307 days separating goals against Arsenal in the FA Cup in January and versus Astana in the Europa League in November.
The arrival of Lingard comes after the high-flying Hammers completed a permanent deal for attacking midfielder Said Benrahma.