Watford are closing in on the signing of Sunderland defender Younes Kaboul, sources close to the club have told ESPN FC.
The Hornets have been searching for a central defender all summer and it appears Kaboul has emerged as their top target.
Kaboul almost joined Watford last summer after leaving Tottenham, before ending up at Sunderland.
The Frenchman helped Sunderland secure survival in the Premier League last season and he started last weekend's opening day defeat to Manchester City.
Sunderland boss David Moyes is willing to let Kaboul leave having brought in Papy Djilobodji from Chelsea for £8 million.
Watford boss Walter Mazzarri sees Kaboul's Premier League experience as a valuable asset to his side, sources said, and they are ready to offer the 30-year-old a three-year deal to make the move to Vicarage Road.