West Ham have told Watford that they are willing to pay £18m plus £2m in add-ons to sign Watford striker Emmanuel Dennis this summer, according to The Athletic.

The Irons are reported to have informed the relegated Hornets that they are willing to put together a package worth £20m to bring the forward into the club as David Moyes bids to refresh his forward line.

Dennis impressed in a poor team last season, scoring 10 goals and laying on six assists in 33 games, despite Watford’s relegation.

The Athletic reports that West Ham have yet to tell Watford exactly where Dennis is on their list of targets, and a deal is not said to be close, with no formal bid tabled yet.

Watford could ask for as much as £25m to sell Dennis and the player’s agent knows that there is also interest from Fulham and Southampton.

West Ham have set the benchmark by telling Watford what they are willing to pay and it remains to be seen if the other clubs interested will make an effort to match that offer.