SOUTHAMPTON are continuing to monitor Burnley striker Danny Ings – but the identity of their new boss will determine whether they proceed with a bid.

Saints are understood to be considering a potential move for Ings this summer after executive director Les Reed was given the go-ahead to draw up a list of possible transfer targets.

The south coast club will be in the market for a striker following the £4m sale of Rickie Lambert to Liverpool and their coffers are expected to be boosted further during the off-season, with Luke Shaw and Adam Lallana both the subject of multi-million pound bids.

Ings only has a year left on his contract at Burnley and is yet to sign a new deal, after scoring 26 goals during the 2013/14 season to help fire the Clarets into the Premier League.

The 21-year-old hails from the south coast and was released by Southampton as a schoolboy, moving on to Bournemouth. His former Burnley team-mate Jay Rodriguez previously made the move to St Mary’s.

Southampton are believed to have discussed what type of players the club require to strengthen their squad with Mauricio Pochettino before his departure for Tottenham, and are currently perusing the market for suitable targets.

But they will allow their new manager to make the final decision on which players to sign, and have already stressed that they expect no player movements in or out before a boss is appointed.

That is expected to happen next week, with Dutch legend Ronald Koeman among those in the frame for the job.

But even if they decided to press ahead with a move, they will have to deal with a club determined to hang on to Ings – with the Clarets preparing for life in the top flight.

Although the forward has a year left on his contract and Burnley were previously forced to sell Rodriguez and Charlie Austin in similar situations, the club’s promotion to the Premier League puts them in a much stronger position.

The Clarets still want to agree a new contract with Ings and they can also afford to put a higher valuation on the player this summer because of the proceeds they are due to receive from promotion.

Even if his deal expired and he departed next summer, Burnley would be due a compensation fee because he would be under 23.

Meanwhile, the Clarets are being linked with Cardiff City midfielder Don Cowie, who worked with Sean Dyche at Watford.

The 31-year-old is out of contract this summer and, although he has been offered a new deal by the Welsh club, he has said he is unsure of his future under boss Ole Gunnar Solskjaer.

Rangers, Huddersfield Town and his former club Watford are also reported to be interested.