United have virtually guaranteed themselves a place in next season's Champions League after Sunday's 4-2 win over Manchester City, which was their sixth win in a row.
Even though manager Louis van Gaal finally appears to have found the winning formula at Old Trafford, the Dutchman is still expected to be active in this summer's transfer window.
Adding a striker has to be a priority given that Robin van Persie has missed large chunks of the season through injury, whilst Radamel Falcao has been a huge disappointment since arriving from Monaco.
The Daily Mail report that United have been in negotiations with Burnley over a deal to sign former England Under-21 striker Ings, who has scored nine goals this season.
The 23-year-old is out of contract this summer, and Burnley would be able to command a £5m compensation fee should he move to another English club.
Yet through a loophole in the Premier League rules, United can agree a deal with Burnley to secure his signature this summer.
The Daily Mail believe that Liverpool had the same idea, but United have already opened talks with Burnley to bring Ings to Old Trafford.
A pacey striker who has been talked about as a possible England international, Ings will be in demand this summer - and United are looking to steal a march on the competition.