Watford are prepared to listen to offers for Odion Ighalo.
The Nigeria striker has hit 14 Premier League goals this season prompting interest from Arsenal and Manchester United and, according to The Sun, the Hornets will listen to offers.
West Ham are also reportedly sniffing around and Watford sports consultant Nicola Salerno said: "Everything will depend on what offers we get for Ighalo.
"He is an extraordinary player who could interest a lot of clubs.
"He has done really well this season, scoring so many goals."
Ighalo has struggled in the second half of the season but Salerno added: "He has hugely improved and he knows how to get goals by any means."
The Nigerian was linked with Manchester United and Arsenal earlier this year.