West Ham haven’t made a bid to sign Emmanuel Dennis from Watford this summer, according to a new report.
The Watford Observer reports that the Hammers are very much interested in signing the Hornets standout. 
He scored 10 goals in the Premier League, as he raged against the dying of the light as Watford were relegated from the top-flight and back to the Championship.
The Nigeria international is said to be nearing a move away from Vicarage Road after their relegation, as he would likely have to take a pay cut to remain at the club.
Spanish side Villarreal are said to have registered their interest, and talks have taken place between Dennis’ people and a number of interested parties, including the Hammers.
Watford would like to receive £20m for the 24-year-old but there has yet to be a formal bid tabled.
It remains to be seen if West Ham will make that offer in the next couple of weeks.
