Watford are on the verge of agreeing a deal to sign Burnley striker Andre Gray in a transfer worth £18.5m, the BBC have reported.
The update comes after the Hornets saw two previous bids rejected for the 26-year-old, who scored nine goals last season.
Gray, who joined Burnley from Brentford for £9m in 2015, received a four-game ban during the last campaign for homophobic tweets sent in 2012.
The Mirror reported on Tuesday that Watford had seen their first bid of £8m for the forward rejected out of hand.
Now it appears that total has more than doubled, with Burnley set to make a considerable profit on the former Luton man.
Manager Sean Dyche has stressed that the club do not need to sell players, but admitted that not all transfers can be controlled.
“You never know. We’re not under any pressure to sell anyone, that’s obvious," he told the Burnley Express. “You just never know with the shifting sands of the market. You think you can control it but you can’t really. Are contracts really worth what they’re meant to be worth? You can never say never."
Gray, meanwhile, insisted last month that he is fully focused on playing for Burnley in the upcoming season.
“The last five years, every window there’s something new coming out, it’s nothing new to deal with,” he told the Lancashire Telegraph. “I want to become a better player and concentrate on my football here.
"I’m concentrating on Burnley and that’s what I’ll always do.”