Watford will demand at least £40m for Ismaila Sarr.
The Championship club want to keep Sarr to help their push for an immediate return to the Premier League this season.
Liverpool have been heavily linked with a move for Sarr ever since the 22-year-old scored twice against Jurgen Klopp’s men at Vicarage Road in February.
Klopp is an admirer of the Senegal forward but there has been no bid or formal contact, although they have been watching developments.
Liverpool have now moved to sign Bayern Munich star Thiago Alcântara and their next target could be back-up for their front three but it remains to be seen if they will go for Sarr.
But Watford are in no rush to sell and would expect a substantial profit on a player they signed for £30m last summer and they have already managed to balance their books already with other sales.
Watford have raised £40m after Abdoulaye Doucouré went to Everton for £25m and Pervis Estupinan joined Villarreal for £15m.
Troy Deeney, 32, could yet be on his way but there have been no acceptable offers despite several clubs looking.
There remains some uncertainty as to whether there will be further departures but clearly they want to push for promotion, having started with a win against Middlesbrough.
Watford have also seen changes behind the scenes as Cristiano Giaretta has come in as sporting director to assist new head coach Vladimir Ivic.
Filippo Giraldi will remain as part of the club hierarchy but, having been chief scout and technical director, his role may be refined again.
Meanwhile, Watford’s club doctor Matthew Ogunsanya is leaving Vicarage Road with a replacement already lined up.
Ogunsanya helped oversee the club’s protocols on Project Restart after lockdown and was an important voice on the issue but is now leaving to take up a role in a private practice.
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