Ings, a 32-year-old former England international with extensive experience in the Premier League and Championship, is a free agent following his release from West Ham United at the end of last season.
The former Burnley, Liverpool, Southampton and Aston Villa forward spent two-and-a-half years with West Ham after moving to the London Stadium in a £15m move in January 2023.
He made just one Premier League start for the Hammers last season, but also came off the bench 14 times, scoring in a 1-1 draw with Fulham.
He was not offered a new deal at the end of the campaign, and has spent the last couple of weeks speaking with interested clubs about a possible deal.
Middlesbrough are one of those clubs, with senior officials having held talks with Ings to ascertain his likely wage demands ahead of more formal discussions.
Talks have not yet reached an advanced stage, but there is interest from the Teessiders, who are looking to bolster their attacking ranks this summer.
Emmanuel Latte Lath left in a £22.5m move to Atlanta United in January, and was not replaced on a permanent basis. Kelechi Iheanacho spent the second half of last season on loan from Sevilla, but Boro have no interest in pursuing a permanent move for the Nigerian. Josh Coburn has also left, having joined Millwall on a permanent basis earlier this summer.
Wrexham are one of a number of Championship clubs who are also understood to have held talks with Ings, with the forward keen to get his future resolved relatively quickly.
Boro are active on a number of different transfer fronts, and have tabled a formal offer for Blackburn full-back Callum Brittain.
Brittain, who recently entered the final 12 months of his contract at Ewood Park, missed Blackburn opening pre-season friendly at the weekend after spelling out his desire to talk to Boro.
The Teessiders have also held positive discussions with Hull City over defender Alfie Jones.
Boro are understood to be long-term admirers of Jones, who has been a stable and consistent presence at the heart of Hull’s defence for a number of years. City’s vice-captain started 37 of their 46 Championship games last season.
Hull are aware of Boro’s interest and although talks are at an early stage, a £2m move has been discussed and the Tigers – currently under a transfer embargo, which they are appealing against – would be unlikely to reject an offer in that region.