The England U-21 star fired the Clarets to promotion last term with 21 goals in the Championship, but his future at Turf Moor is far from clear with his contract now in its final six months.
Ings himself has declared that he has no intention of forcing a January switch and that he wants to help Burnley fight against relegation, but the club are worried about losing their most valuable asset for free at the end of the campaign.
This has opened the door for a cut-price move, with bids in the region of £7.5m believed to be ‘acceptable’.
Spurs are understood to be at the front of a queue of teams interested in the 22-year-old, with Newcastle, Southampton and West Brom also keen, as well as European sides such as Wolfsburg and Ajax.
Although a free swoop is a possibility, Spurs are keen to get a deal done this month in a bid to avoid a transfer war with other clubs.
Mauricio Pochettino is known to be eyeing a new marksman, with Harry Kane his only reliable source of goals given the struggles of big money pair Emmanuel Adebayor and Roberto Soldado.