Liverpool remain the favourites to sign the England Under-21 international but he is the subject of a concerted push from Spurs, who have missed out on their leading targets Jay Rodriguez, who has signed a new deal at Southampton, and Morgan Schneiderlin, on course to join Arsenal.
Ings, 22, would be available for around £5m to £6m training compensation for Burnley, where he has been for four years. His end-of-season form, with goals against Hull City and Aston Villa, have underlined his value and there is the potential to get the deal done early.
Burnley will offer Ings a new contract as a formality in order to qualify for the compensation due under Premier League regulations. The player has already told them that he will not sign and the fee could be set by tribunal if the two clubs cannot agree.
Ings confirmed to Burnley fans in an interview with the club's match-day programme that he would be leaving at the end of the season. He will assess his options and make a final decision in the next two weeks.
Liverpool's manager, Brendan Rodgers, and the club's transfer committee have identified Ings for some time as a target and the backing the manager has received from the club's owners, Fenway Sports Group, mean they will push ahead for that transfer.
Nevertheless, Spurs believe they can compete for Ings. They are also interested in his Burnley team-mate Kieran Trippier, 24, as back-up for Kyle Walker at right-back. – The Independent
Original source: Spurs to make a move for Ings