The England U-21 international has been one of the Championship’s top performers this season, with his 10 goals helping the Clarets into third position after 18 games.
His razor-sharp displays have alerted Reds chief Brendan Rodgers, who is keen to secure some cover for first choice attacking duo Daniel Sturridge and Luis Suarez.
‘SAS’ have netted a combined 18 league goals this term, but with the Anglo-Uruguayan pairing set to be broken up due to Sturridge’s injury woes, the Anfield side’s boss has realised that he is in desperate need of cover.
Ings is seen as an ideal option, and Burnley may be open to selling with the financial problems of second tier football beginning to weigh heavy.
The England U-21 international is desperate to play regularly – something that may be difficult to achieve on Merseyside – but could find a switch to one of the country’s most illustrious club teams hard to reject.
Liverpool are also keen on Olympiakos’ Kostas Mitroglou, but may face competition from Arsenal for the Greek international.