Watford are chasing Sassuolo fullback Sime Vrsaljko.
TMW says Watford, having won promotion to the Premier League, are already planning for the summer market.
Croatia international Vrsaljko is an early transfer target for the Hornets, who has also been linked with Fiorentina.
Watford will be active in the Italian transfer market this summer, with owners, the Pozzo family, eager to lift the quality of the current squad.
Marco Motta, the former Juventus fullback, is also expected to be offered new terms.