Watford are believed to be the frontrunners to sign Bernaro Espinosa from Sporting Gijon.
The Colombian defender comes out of contract with the Spanish club at the end of June and reports suggest that Walter Mazzarri is set to snap him up and make him one of his first signings at Vicarage Road.
However, it is understood that Premier League returnees Middlesbrough are showing signficant interest in the 26-year-old former Sevilla centre-back.
Additionally, Everton and Bournemouth are also keen on Bernardo despite the fact he is recovering from a serious knee injury and is expected to miss the start of the 2016/17 season.