Watford are reportedly prepared to sell Ismaila Sarr to Manchester United before the transfer deadline for Football League clubs comes to a close on October 16.
The 22-year-old allegedly emerged as a target for United on Monday after it became clear that the Red Devils would not be signing Borussia Dortmund's Jadon Sancho.
Ole Gunnar Solskjaer's side are believed to have made a loan offer with the option to buy for £25m, but Watford turned down the approach as they wanted a straight cash sale for a fee in the region of £45m.
According to the Manchester Evening News, the Hornets are 'open to the idea' of allowing the Senegal international to move to Old Trafford before the EFL deadline.
The attacker impressed in the Premier League last season, scoring five times and providing six assists in 28 outings but could not prevent his team from being relegated to the Championship.
Sarr has featured in Watford's last two league games against Luton Town and Reading.