Watford have confirmed the arrival of striker Andre Gray from Burnley for a club-record fee.
In a statement announcing the 26-year-old's departure from Turf Moor, the Clarets said that they had attempted to keep Gray with "a substantially improved new contract" but he "made it clear he would not be looking to renew" the deal.
The fee, described by Burnley as "one of the biggest in the club's history", is thought to be around £18.5m.
During his two seasons with Sean Dyche's side, Gray scored 23 times in 41 Championship appearances to help them back to the Premier League, then went on to find the net nine times in 32 outings last term.
Gray becomes new Hornets manager Marco Silva's seventh senior signing of the summer, following on from the likes of Will Hughes, Richarlison, Tom Cleverley and Nathaniel Chalobah.