Burnley striker Danny Ings has not signed a pre-contract agreement with Real Sociedad and is thought to favour a summer move to Liverpool, according to Sky sources.
Ings has just six months left until his current deal at Turf Moor expires, and had been linked with a move to Real Sociedad whose manager David Moyes had expressed an interest in taking the 22-year-old to Spain.
Tottenham were also understood to be interested along with Liverpool, but Burnley stated last week that the England U-21 forward would not be leaving the club in January.
Ings is also keen to help Burnley, whom he has played for since joining from Bournemouth in 2011, ensure survival in the Premier League this season.
And Sky Sports News HQ's Peter Stevenson says his understanding is that Ings - contrary to some reports - has not signed any agreement with the Basque club
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Sky Sports pundit and former Liverpool defender Jamie Carragher believes Burnley need to keep Ings in order to boost their chances of avoiding relegation.
“Burnley have got to keep him," he told Sky Sports News HQ. "The figures that are being talked about - £3-4m – well, the money associated with staying in the Premier League is huge.
"It’s a deal that might accept happening at the end of the season but not now; their reward for keeping him would be staying up.”
It had been reported Ings would join Liverpool this month and be loaned back to Burnley – a deal the Lancashire club branded as impossible in a recent statement.
Chief executive Lee Hoos said: “This type of move would violate Premier League rule V7 regarding transfers so it simply cannot happen.
“This is the last time we will be making any comment regarding the player’s future.
“Over the course of the window, the player himself, manager Sean Dyche and the chairman have made it clear he won’t be going anywhere and we consider that the end of the matter.”