Watford are interested in signing Lyon centre-back Mouctar Diakhaby but face competition from Manchester City, Chelsea and Everton.
Diakhaby endured a good start to the season and was being watched by Premier League champions Manchester City. He has featured for France at Under-19, Under-20 and Under-21 level.
As reported by the Mail Online , Watford have since entered the fray for the 21-year-old and are looking at possible targets for next season as they have nothing to play for this season.
But with Premier League giants Manchester City and Chelsea looking to sign the Frenchman, it will be difficult for Watford to sign the promising youngster.
The Hornets have also been linked with Burnley keeper Tom Heaton - who has been replaced in the starting XI by youngster Nick Pope.
Watford are currently 12th in the Premier League but after a good start to the season, they have since faded away into mid-table obscurity. The Hornets haven't won since early March when they beat bottom club West Brom. Since then Watford have managed two points from a possible 18.
Manager Javi Garcia will be looking to make changes to the squad as they look to push on in the league next season. Garcia will also likely oversee the departure of a few key players, with Richarlison rumoured to be leaving the club if a team meets his £40m valuation.