Watford sporting director Cristiano Giaretta expects Atalanta to demand top price for Papu Gomez.
Gomez is up for sale at the La Dea after a bust-up with coach Gian Piero Gasperini.
Giaretta told Radio Sportiva: “I don't think Atalanta will be making any discounts, they won't sell him on the cheap.
“The January window is going to be much like last summer, with clubs short on money and looking for swap deals.
“I expect clubs will err on the side of keeping their players when in doubt due to the congested fixture schedule."