Watford want £5 million for striker Danny Graham.
Graham is being tracked by a host of top-flight clubs, including Sunderland, Everton and West Ham United.
He said: "I'm aware of the speculation surrounding me and I just love it. You want to be linked with Premier League clubs because it shows you are doing a good job.
"I have had a great season and am eyeing up 30 goals as a target - and why not?"