The 22-year-old is set to leave Burnley in July, with his contract at Turf Moor due to expire.
Although the Clarets had planned to keep hold of him, relegation back to the Championship has weakened their stance, and Liverpool are reportedly serious about paying the compensation fee due for his services, as he’s under the age of 24, to lure him to Anfield.
United had been mooted as a serious rivals for the signature of Ings, who has netted 10 goals since stepping up to the top level of English football, but a source at the club has told the Daily Star that there is no interest from Old Trafford:
“We have other targets in mind at this present time and this is not someone we are interested in.”
Liverpool attempted to sign Ings in January, but saw a £4m offer rejected by Burnley.