Watford will allow Almen Abdi and Steven Berghuis to leave Vicarage Road this summer.
Sky Sports is of the belief that new Hornets boss Walter Mazzarri has deemed the pair surplus to requirements and will listen to offers.
29-year-old Swiss midfielder Abdi was a regular for Quique Sanchez Flores last season but is believed to be a target for Championship club Sheffield Wednesday.
Dutch winger Berghuis, 24, joined the Hertfordshire outfit from AZ Alkmaar last summer but featured just nine times off the bench in the Premier League, failing to score a goal. He has been linked with an Eredivisie return to Feyenoord.