According to the Daily Mail, Burnley have opened talks with United about the possibility of a summer move.
And with the 22-year-old out of contract in the summer, United are set to battle with Liverpool to secure his signature.
However, Louis van Gaal is reportedly attempting to exploit a Premier League loophole to secure the move.
Due to his age, Burnley are set to receive around £5million in compensation if he were to join a domestic team.
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Manchester United have reportedly opened talks to sign Danny Ings from Burnley
And under Premier League Rule U8, an English club could agree a fee and sign a pre-contract agreement to guarantee a transfer in the summer.
While Liverpool did attempt to sign the England under-21 international in January under the same loophole and loan him back to Burnley, Premier League regulations prevented the move.
Ings who has scored nine goals so far this term, has become one the most wanted young strikers in Europe and has attracted interest from Real Sociedad, Tottenham and Manchester City.
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