Their report states that Paul Mitchell, Tottenham's new head of recruitment, is a 'long-term admirer' of the 22-year-old who was keen to recruit the forward during his previous job at Southampton.
Manchester City, nevertheless, are also interested in the Burnley man, as per the Standard, and could hold the edge if a January dealing was to be done.
Indeed, their report suggests that Burnley could exploit Manchester City's interest in Ings to negotiate a better deal for themselves should they seek a January sale.
That would no doubt impact Tottenham, who would be forced to pay out more for the 22-year-old.
Alternatively, Ings' contract expires at the end of the current season, with Burnley less willing to sell until the summer. However, as the Standard speculate, Manchester City would provide staunch competition for Spurs for the forward's signature in that scenario.
Tottenham have been linked with a number of strikers this month, notably West Brom's Saido Berahino. Whether Ings is their best option is something the club will have to consider, although the reported fact Mitchell rates him highly should certainly work in his favour, considering the recruiter's successful track record.