Watford will refuse to sell £50m rated midfielder Abdoulaye Doucouré to PSG for any price during the January transfer window.
The French champions have been heavily linked with the midfielder over the past few weeks and certainly possess the money to finance the deal, however it appears the Hornets will not entertain a deal mid-season.
It has been reported in the Evening Standard that the Parisians are looking to replace Adrien Rabiot who has fallen out-of-favour under manager Thomas Tuchel and looks set to depart, with Doucouré being 'high up' on the shortlist of potential midfielders.
Watford boss Javi Gracia is however, under no pressure to sell one of his prized assets after the Frenchman signed a contract extension in the summer. Furthermore, Gracia is keen to avoid 'any disruption to his squad' as the Hornets look to battle it out for a seventh placed finish.
Rumours of the potential transfer caught fire after Doucouré - who had played every minute of the Premier League campaign - was named on the bench against Newcastle last week. Since he came on to score a late equaliser in the 1-1 draw, talk of a potential deal has only escalated.
Doucoure was signed from French side Rennes in February 2016 for as little as £8m and has been extremely impressive in English football. If/when the club do eventually decide to sell the powerful midfielder, they are sure to receive a huge return on their investment .
The 26-year-old has been a key man for Gracia's side this campaign, having played in every league game, bagging three goals and racking up five assists - only Paul Pogba, Bernardo Silva and Aaron Ramsey have more Premier League assists this season from central midfield.