According to a report by Football League World, Watford are eyeing a deal for Adam Reach with Sheffield Wednesday resigned to losing him on a free this summer.
Reach joined the Owls from Middlesbrough for £5 million in 2016.
The 28-year-old has made over 200 appearances for the Owls in all competitions, scoring over 20 Championship goals including five in 39 games this season.
But his contract at Hillsborough expires this coming summer.
Football League World claim the Owls have given up trying to extend his deal, and Watford are now looking at taking him in on a free transfer once the season ends.
Reach can play as a left wingback or as a wide midfielder.
The former Middlesbrough man isn’t blessed with great pace, but his trickery on the ball and ball-striking ability makes him a top player at Championship level when at his best.
Wednesday have struggled to get the best out of him this season.
Garry Monk played him as a wingback, while Welsh boss Tony Pulis often played him on the opposite flank during his ill-fated nine-game reign at Hillsborough as Monk’s successor.
Darren Moore, meanwhile, seems to be getting a tune out of him. Reach scored twice in the 5-0 thrashing over Cardiff City, before grabbing an assist at Queens Park Rangers.
But recent back-to-back defeats leave the Owls on the brink of relegation to League One and Reach will be thinking he still has the ability to play at a far higher level.
Wednesday, meanwhile, are already set to lose Liam Shaw while Tom Lees, Jordan Rhodes, Joey Pelupessy, Kadeem Harris and Osaze Urhoghide are also out of contract this summer.
Regardless of what division the Owls find themselves in next season, a big summer rebuild lies ahead while Watford may see Reach as an ideal squad member for the Premier League.