Watford have reportedly turned down two bids from West Bromwich Albion for striker Odion Ighalo this month.
The 27-year-old is thought to be a top target for Baggies boss Tony Pulis, who has money to spend following the club's takeover by Chinese billionaire Guochuan Lai last September.
According to The Mirror, Pulis has already made two bids - the latest coming in at £17m - but has been knocked back and told to "substantially" increase his offer if he wants to make the deal happen.
Manchester United failed with a £35m offer for Ighalo a year ago but Watford rejected their advances and instead tied down the Nigeria international to a new five-year deal over the summer.
Ighalo has 33 goals in 91 league appearances for the Hornets but has suffered a goal drought over the last year, scoring just twice in his last 31 Premier League appearances.
