Ings’ contract is up at the end of the season with interest steadily mounting in the 22-year-old’s services.
The Clarets managed to keep hold of their star man in January having knocked back serious interest from the likes of Tottenham, Manchester City and Liverpool.
Reports had claimed that the Reds were willing to make a move before the summer if the Premier League sanctioned their ability to make a bid when the window was closed, instead of risking losing out to a rival when he becomes available on a free.
However it is Sociedad boss David Moyes who appears to have stolen a march on those in England with the striker in Spain to discuss a potential move.
The former Manchester United manager took over in November and has guided the club away from the relegation zone after a beleaguered start to the campaign – they currently sit in 11th place.
And the Scot is now already exploring the possibilities of adding to his squad for next season with Ings a top target.
The Englishman has already missed a chunk of the season thanks to injury but has been hugely impressive on his debut campaign in the Premier League, scoring nine goals this term.
He is viewed as a potential candidate for an England call up alongside Harry Kane as manager Roy Hodgson begins to explore some exciting new options for the national side.
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