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Swansea City have not made an official bid for Troy Deeney and reports surfacing today relate to an enquiry made several weeks ago, the Watford Observer understands.

Sky Sports News reported this afternoon the Premier League side had made an offer in excess of £5m for Deeney.

However, we understand today's report relates to a previous enquiry made by Swansea which was immediately rebuffed by the Hornets.

Burnley are the only club to make an official offer and we understand that was an initial fee of around £4.5m with additional add-ons.

Swansea and Norwich City are the other two clubs who have expressed an interest in the player and we understand their enquiries related to a higher fee than Burnley's offer.

Under the Pozzos, Watford are no longer in a position where they have to sell players every summer to balance the books unlike under previous regimes.

It is commonly accepted that all players have a price at which they will be sold but the current £5m figures being mention are significantly less than Watford's valuation of Deeney.

The 26-year-old striker was signed by Malky Mackay for Watford in 2010 but struggled to break into the starting line-up during his first season at the club.

He turned his Watford career around under the guidance of current Burnley boss Sean Dyche.

He scored 11 league goals during the 2011/2012 campaign but the following season went on to strike 20 times in the Championship, alongside Matej Vydra, as the Hornets twice missed out on promotion to the Premier League.

The last campaign was Deeney’s most prolific. He netted 25 goals in 48 matches to become the first player since Luther Blissett to score 20 times in all competitions in consecutive seasons.