LaLiga club Villarreal will make a move for Nigeria forward Emmanuel Dennis this summer.
The 24-year-old has caught the eye of Villarreal and a number of clubs in Europe following his impressive performances for Premier League club Watford.
Dennis has already scored nine goals in his first campaign in England.
According to the Daily Mail Watford will look to reduce the wage bill if they should suffer relegation back to the Championship.
The versatile forward only arrived at Watford from Belgian Pro League outfit Club Brugge last summer.