Watford are said to have turned down an offer of £22m from AC Milan for the services of Gerard Deulofeu in the final throes of the transfer window.
The 24-year-old moved to Vicarage Road in a £12m deal last summer and has since contributed three goals and as many assists to help the Hornets to challenge for a spot in the top half of the table.
Milan have been credited with an interest in Deulofeu all month and according to The Sun, they have been knocked back with an offer of £22m to bring him to San Siro.
Watford are said to be relaxed about the situation and have informed Milan that they would only consider letting the player go for a fee in the region of £30m.
The newspaper claims that West Ham United have also made an enquiry for the Spaniard but have yet to follow it up with a concrete bid.
Deulofeu previously had a short stint on loan at Milan from Everton in 2017, where he contributed four goals in 17 Serie A appearances.
