22 year-old Ings has been the standout player in an otherwise stuggling Clarets side this season, scoring nine times and impressing many.
The striker’s contract at Turf Moor expires at the end of the campaign, and he is expected to move on with Premier League leaders Chelsea, Liverpool and Tottenham all reportedly interested in adding him to their books.
Ings would apparently prefer a move to Old Trafford over another top-flight club, and United boss Louis van Gaal is confident of getting a deal done.
Ings’ arrival is likely to see Radamel Falcao leave Old Trafford at the end of the season, with the Colombian certain to return to his parent club Monaco after an unsuccessful loan spell.
Got any questions? Follow me on Twitter @GruffuddOwen