Watford and Leicester City are chasing France-based duo Pedro Rebocho and Papa Gueye.
Rebocho is a left back who plays for Guingamp, while Gueye is a central midfielder with Le Havre.
Per A Bola in Portugal, both clubs are targeting Rebocho, who has seven assists in 33 games this season.
Meanwhile, L'Equipe suggests the two will again go head to head in the pursuit of 20-year-old Gueye, who only has a year left on his contract.
Gueye has impressed in Ligue 2, as he hopes to make the step up to a major league next season.