Watford are eyeing moves for Lyon defender Mouctar Diakhaby and Burnley goalkeeper Tom Heaton this summer as they hope to repeat last season's strong start.
Mail Online believe the Hornets are keen to strengthen the spine of their team and both Diakhay and Heaton would go some way to completing that target.
21-year-old Diakhaby has been watched by Manchester City, Chelsea and Everton so far this season and has impressed during his 11 Ligue 1 appearances.
The Mail also suggests that the young Frenchman has been part of discussions for a potential swap deal with Eliaquim Mangala in the past.
It is a move that would add more depth to a position where the likes of Craig Cathcart and Christian Kabasele have impressed in recent weeks.
A new goalkeeper is perhaps a more pressing concern for the Hertfordshire club with Orestis Karnezis' loan deal set to expire and Heurelho Gomes out of contract in the summer.
Heaton has impressed most during his time with the Clarets but has found himself out of the high-flying team due to injury and has been unable to reassert himself in the Burnely team due to Nick Pope's good form.
The 32-year-old has three England caps and would have been expected to make the World Cup squad at the start of the season.