The Clarets front-man has made a successful step up to Premier League football after firing his side to Championship promotion last term, notching nine goals to keep the Turf Moor side in contention to avoid relegation.
However, his Burnley future remains in doubt, with the 22-year-old’s contract due to expire at the end of the current campaign.
A move is looking increasingly likely as the months advance, but Burnley will pick up a compensation fee for their man due to his age.
Spurs, Newcastle and Real Sociedad have all been mooted as destinations for the marksman, yet Liverpool have long been thought to be at the front of he queue after making attempts to land Ings in January.
But, reports now suggest that United are indeed leading the race, with the player keen on an Old Trafford move after being assessed by Red Devils scouts in recent weeks.