Watford are reportedly considering a move for Burnley defender Ben Gibson this month, with the former Middlesbrough defender out of favour at Turf Moor.
Gibson has made just six appearances for Burnley since he arrived for £13m last summer.
According to The Sun, Watford will look to offer the 27-year-old first team football by taking him on loan until the end of the season.
The Hornets are reportedly willing to take on Gibson's £40,000-a-week wages this month, if he agrees to join.
Gibson has already attracted interest from his former club Middlesbrough, with Boro boss Jonathan Woodgate said to be keen on bringing him back to Riverside.
The nephew of former Middlesbrough chairman Steve Gibson, Ben first emerged during the 2013-14 season for his boyhood club.