Burnley striker Danny Ings is Real Sociedad coach David Moyes‘ number one transfer target, and the Scottish manager is currently leading the race to sign the talented 22-year-old goalscorer.

According to numerous reports, Ings is being tracked by a host of Premier League clubs – including Manchester United, Liverpool and Tottenham – but Moyes has already flown the striker to San Sebastian in order to hold face-to-face negotiations with the player and his agent.

Ings will be out of contract at Burnley this summer and the club do not want to see the striker leave for free. Since Real Sociedad had no league or cup match last weekend, Moyes flew the striker and his representative out to Basque Country to personally detail his future plans for the 22-year-old striker.

The La Real coach would like to reach a pre-contract agreement with the player which would secure rights for next season, while also satisfying Burnley’s desire to receive some sort of compensation for the player.

If the striker had more time remaining on his current contract with Burnley, the club could easily generate funds of around £15 million for the striker. But with Ings out of contract at the end of the season that sum would be zero, unless the player signs a pre-agreement with another club. The numbers won’t come anywhere near matching the valuation of the player, but at least Burnley wouldn’t see Ings leave on a “free”.

It is understood that Moyes is willing to make Ings one of the club’s highest paid players, offering the striker £60,000-per-week and 40 percent of any future transfer fee. With Burnley receiving £150,000 from Real Sociedad; which is the standard amount due to FIFA rules regarding compensation fees when a pre-agreement deal has been negotiated.

Ings is rumored to be in line for an England call-up. But the 22-year-old could be on the outside looking in with Daniel Sturridge’s return to fitness and Harry Kane already being tipped by Three Lions manager Roy Hodgson.

Should the striker be handed a spot and maintain a role on the England national team, it would undoubtedly raise his valuation in the market. That’s why David Moyes is working his tail off to sign Ings sooner rather than later.

So far, the Real Sociedad coach is leading the race to securing the forward’s signature.

VIDEO: Burnley manager Sean Dyche believes Danny Ings needs to develop in the Premier League