Tottenham Hotspur have reportedly set their sights on Watford captain Troy Deeney after conceding defeat in their attempts to sign Napoli's Arkadiusz Milik.

Milik has been linked with a switch to North London in the past and has less than a year left to run on his current deal with Napoli, but the Italian giants are believed to be holding out for a fee of £32.5m despite his contract situation.

As a result, Jose Mourinho has supposedly been forced to seek out alternatives in his search for a new striker, with the Spurs manager confirming that he is on the lookout for a frontman to challenge Harry Kane in the upcoming season.

Transfer expert Dharmesh Sheth told Sky Sports News: "Milik has been linked with a number of Premier League clubs in the past few windows and the Napoli president - the quiet, shy, retiring Aurelio De Laurentiis - has said that he is up for sale, Kalidou Koulibaly is up for sale, all these players are up for sale provided a club meets their transfer fee.

"That is the big obstacle as far as Tottenham are concerned though. I spoke to Sky Italy's Gianluca Di Marzio and asked him about this link with Milik and Tottenham, and he said it was unlikely because Tottenham were unlikely to meet the £32.5m valuation that Napoli have put on Milik's head.

"He's entered the final year of his contract and Tottenham could sign him on a pre-contract agreement in January, so wait another three months and get him for free the following summer.

"Milik has been left out of the Napoli squad though for their pre-season friendly against Pescara, so that one is moving at the moment - maybe to another Italian club if Tottenham aren't willing to put up that money.

"If he [Deeney] does leave Watford, and it's a big if still - he's Mr Watford, he's been there for 10 years and made nearly 400 appearances, but if he does - then it's likely to be towards the end of the window.

"Remember, there is no rush for this one because EFL clubs can still do business, buying and selling with Premier League clubs until October 16.

"It's October 5 for the main deadline but the authorities wanted to give the EFL clubs a bit more time to bring in players and to make money as well, given what's happened with COVID-19. So he's got until October 16 to make a move, if and when he does."

Deeney has plied his trade at Watford since 2010 and has scored 133 goals in 398 matches for the Hornets, who kicked off their 2020-21 Championship campaign with a 1-0 victory over Middlesbrough on Friday evening.