Super Eagles  Emmanuel Dennis is valued at about £20million by his club Watford, who were relegated from the Premier League last season.

Despite the drop into the Championship, Dennis impressed at Vicarage Road after joining from Club Brugge for £3.5million last July, when he signed a five-year contract.

The 24-year-old scored 10 goals and provided six assists in 33 league games – strong numbers for a player in a struggling team.

Yet like all relegated clubs, Watford are likely to have to operate differently in the second tier and the sale of Dennis would provide funds to reshape the squad under new boss Rob Edwards, who has joined the club from Forest Green Rovers.

Richarlison, meanwhile, is a prominent target for Tottenham this summer after playing a key role in Everton’s successful fight for survival, scoring 10 times.

He was signed by Everton from Watford in a deal worth up to £50m, meaning they will look for a return on their investment.

Asked about his future last month, Richarlison said: ‘I've already made it clear to the board.

'I've already talked to (manager Frank) Lampard too, with my agents and they know what I want. Let's wait for June.

‘Now I can't talk, because when we talk about leaving a club I'm kind of like this, because of the history I have at Everton, the affection that the fans have for me.

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The Liverpool star is reportedly set to join Bayern Munich in a deal worth up to £35million.

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