EPL side Watford is ready to cash in on £20million rated Super Eagles striker Emmanuel Dennis after he was dropped from the pre-season tour travel party to Austria.
The Hornets, who are back in the Championship after relegation from the Premier League, are beginning their preparations for the new campaign.
Both players are hoping to seal moves away from the second division club, per The Athletic.
The Nigerian is wanted by both Everton and West Ham, and neither will he be on the Watford pre-season tour to Austria.
The clubs are going through negotiations at present, with Dennis rated at £20 million.
West Ham may be hoping to get a discount if they agree to sign the Nigerian his his Watford teammate Ismaila Sarr in a single deal.