Despite speculations linking Nigeria international Emmanuel Dennis away from Vicarage Road, Watford are yet to receive any offer for the striker, The PUNCH reports.
Following their relegation to the Championship, Watford are willing to release some of their key players before the end of the transfer window to enable them balance their accounts and cutting the wage bill by approximately 30 per cent.
Captain Moussa Sissoko, Ben Foster, Oghenekaro Etebo, Joshua King, Nicolas Nkoulou, Cucho Hernandez, Juraj Kucka, Rob Elliot, Andre Gray and Philip Zinckernagel have all departed, with more players expected to leave in the coming weeks.
Among the players expected to exit the club is Dennis, who had an impressive 2021/22 campaign with the Hornets, scoring 10 goals and recording six assists.
The Nigerian striker has been linked with a move to Everton, Brentford, West Ham and even La Liga side, Villarreal.
However, according to The Athletic, no offer has been submitted for the striker despite making numerous headlines since the end of the last campaign.
“But whether those already in the building have the quality to mount a promotion challenge is the question, that behind the scenes, Watford are wrestling with.
“Although nothing will be read into the 3-1 pre-season defeat against Cambridge United, they are waiting by the phone for the potential suitors of Dennis and Sarr to get the conversation started. Although being strongly linked with Everton, there has been no official bid for Dennis as yet.”