Villarreal are interested in signing Watford striker Emmanuel Dennis at the end of this season, according to a report.
The 24-year-old is currently the top goalscorer for the Hornets in the Premier League with nine goals in his 27 appearances.
The Nigerian international also has five assists to his name, but he is expected to leave Vicarage Road in the summer transfer window no matter how their season ends.
According to The Sun, Villarreal are interested in signing the striker in the upcoming transfer window with a fee of £25m being set by the Hornets.
Watford are 18th in the table right now, just three points behind Everton with nine games still to be played this season, but the Toffees do have two matches in hand.
The club could consider offloading several players if they are unable to avoid relegation in a bid to lower their wage bill.