DAVID Moyes has today refused to confirm or deny an interest in taking Burnley striker Danny Ings to Real Sociedad.

Ings has been linked with a move to the Spanish club in the summer at the end of his contract at Turf Moor.

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The Clarets would receive a compensation figure if Ings departed at the end of the season because of his age, but it would be significantly less if he moved abroad. The forward is now free to talk to overseas clubs about a contract for next season.

Moyes was at Turf Moor on Boxing Day to watch Burnley take on Liverpool.

Asked today about the reports linking him with Ings, Moyes said: "I can't comment on individual players because I don't want to destabilise my club or another club, but I do know that Loren (Juarros, sporting director) and Jokin (Aperribay, club president) are working very hard to bring in players.

"We've only got two weeks left and we're working hard to try to get players in.

"It's not an easy market, (but) we're still hopeful by the end of January we can do so."