Watford have become ready to move on forwards Ismaila Sarr and Emmanuel Dennis in the upcoming summer transfer window, according to journalist Ryan Taylor.
The Hornets saw their relegation to the Championship confirmed following their 1-0 defeat at Crystal Palace on Saturday, and the club are now preparing for another promotion push in the 2022-23 campaign.
However, they could well look to return to the Premier League without the services of two of their most valuable assets, with Taylor suggesting via his personal Twitter account that the club are looking to move on the duo.
The journalist tweeted on Monday: "Watford ready to move Ismaïla Sarr & Emmanuel Dennis on this summer. Nigerian has relegation clause in contract that sees wages slashed in Championship. £20m the asking price, his reps have been made aware of interest. Lyon have also held talks for Moussa Sissoko."
Sarr has netted 24 goals in 92 appearances across all competitions since joining for around £27m from Ligue 1 side Rennes in 2019, including 13 goals in 39 Championship games as Watford made an immediate return to the top flight in the 2020-21 campaign.
Meanwhile, 24-year-old Dennis is Watford's top scorer this season, having netted 10 league goals in 33 Premier League appearances so far, despite the club picking up just 22 points from their 35 league games this campaign.
Were an interested side to meet his £20m release clause this summer, Watford would make a healthy profit on the former Club Brugge forward, having signed him from the Belgian side for around £3.6m last July.