Watford hope to retain record-signing Ismaila Sarr for the Championship next season, with only a sizeable offer thought to be enough to persuade them to sell.

Reports have circulated of a £40million price tag being slapped on the Senegalese international, while the Watford Observer has been told that fee might only cover the cost of his left leg.

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Whether or not such an offer would be rejected remains to be seen, with interest in the player as of yet not materialising beyond initial contact.

However, the Hornets are financially-speaking not in a position where they need to sell their best players ahead of the upcoming campaign, even after the drop down to the second tier.

In preparation, they agreed a borrowing facility with Barclays to mitigate for the financial impact of relegation, meaning they can lend up to the amount they will receive in parachute payments should it be needed.

This leaves the club in a stronger position when it comes to their prize assets, of which Sarr is one.

The 22-year-old has four years remaining on his Watford contract and recently said that if the club do not wish to sell him then he is happy to stay and play in the Championship, despite interest from Liverpool, Crystal Palace, Wolves and others.

With the transfer window not due to close until October there is still plenty of time for things to change in relation to the winger's position at the club, but for now Watford are standing firm with their stance that he is only available for a large transfer fee.