Watford are already putting together a squad that can compete in the Premier League after gaining promotion.
The Hornets secured an automatic pathway back to top flight football on the weekend and reports suggest they are immediately looking at strengthening the squad.
The Daily Mail suggests that Watford are eyeing Sassuolo defender Sime Vrsaljko who arrived in Italy's Serie A in the summer of 2013.
The Croatian right-back, 23, joined Genoa from Dinamo Zagreb before moving on to Sassuolo prior to the current campaign.
It is believed that Watford will receive competition from Fiorentina for the services of the 10-time international.