Villarreal manager Unai Emery is interested in bringing Watford forward Emmanuel Dennis to Spain.
Dennis linked up with Watford last summer from Belgian Pro League side Club Brugge, and has been outstanding in his first campaign in the Premier League.
Watford paid £3m to secure the services of the Nigerian, but he is now valued at over six times that amount.
The 24-year-old has scored 10 goals for the Hornets and according to the Evening Standard, interest in his signature is now growing ahead of the summer transfer window.
Watford want to keep hold of the striker, but they are currently sat 19th in the table with five games to go and are braced for bids if they get relegated back to the Championship.
Dennis is being tracked by clubs around Europe and is of particular interest to Villarreal, who have been scouting him this season.
Head coach Emery is a fan of the Nigerian and the fact he can play in multiple positions across the front line.
Given Dennis’ fine season and the mounting interest, he is expected to command a transfer fee in excess of £20m.