Skysports.com understands Watford striker Danny Graham is a target for Championship rivals Swansea.
Swans boss Paulo Sousa is thought to be a big admirer of Graham and sees him as a key addition to his attacking options.
The Welsh side struggled for goals last season and Sousa has made striking reinforcements one of his top priorities for next season.
Graham impressed at Watford last term in his debut campaign at Vicarage Road, scoring 14 goals for the Hornets as they secured survival in the Championship.
Watford are believed to have rejected Swansea's overtures for the former Middlesbrough man as Graham is a key member of Malky Mackay's squad.
The Vicarage Road club are loath to lose Graham, but could find it hard to reject a sizeable offer if the Welsh club firm up their interest in the 24-year-old due to their financial situation.