Watford are determined to retain Abdoulaye Doucoure.
The French midfielder has publicly expressed his desire to join PSG.
But the Hornets have no chance of selling their star player, according to Sky Sports.
Doucoure, who moved to Vicarage Road from Rennes in 2016, is currently rated at £39m.
Despite their resilience, Watford believe they will struggle to keep Doucoure in the summer.