April 22, 2001 12:54: GIANLUCA Vialli is top of Watford's wanted list. That fact, intimated in these columns already, was confirmed by further leaks in the national Press over the weekend.

Although Watford have not made an official offer to the Italian, overtures are understood to have been made to the former Chelsea boss, who has asked for a week or so to consider.

It is probably the fact he did not dismiss it out of hand that prompted some newspapers to claim his reaction was "encouraging".

Vialli, who is an extremely rich man in his own right, is keen to live in his Belgravia home.

While it is thought his wage demands will not be excessive, the main stumbling block could be, in relative terms, the limited amount Watford would earmark for a transfer budget.

Chief executive Tim Shaw refused to be drawn into the Vialli speculation, other than stressing: "No club spokesman has made any statement with regard to Vialli.

"We have been linked with a number of different people, including those who have appeared in the director's box watching matches.

"We are all baffled as to who the claimed 'club spokesman' is in these reports.

"The sub-committee of directors have drawn up a criteria list of potential candidates, and we have a mix of people who have expressed interest, and a mix of those we may approach on that list.

"We are making positive progress. We have time on our side but if we find who we think is the right man, we would not hesitate to announce the fact before the end of the season."

As I stated two weeks ago, the indications are Watford intend looking for a high-profile manager, but may have to lower their sights if Vialli turns them down.

This would appear to rule out the "sons of Watford' contenders such as John Barnes, John Ward, Brian Talbot etc.

Vialli was in charge at Chelsea for 145 games, during which he won 76, drew 40, and lost 29 from February 1998 to September 2000.

As a player, he made a total of 497 appearances for Chelsea, Juventus, Sampadoria and Cremonese, scoring 184 goals in a career spanning from August 1983 to September 2000.