According to a report in the Daily Mail, Sunderland have pulled out of the race for Lille full-back Djibril Sidibe, after deeming him to be overpriced.
Lille are said to be looking to raise £12 million for the defender, who is being tracked by a host of Premier League sides.
West Ham United, Everton and Arsenal are all said to be scouting Sidibe, but it is Watford who are at the head of the queue.
The Hornets are believed to be in talks with the Frenchman, who they feel could enhance their first-team squad.
Sunderland, though, are set to look elsewhere for transfer targets - as they aim to bolster their squad.
Black Cats boss Sam Allardyce has already suggested that he wants to sign a number of players, to make sure that his side are not in relegation trouble again next term.
However, Allardyce has also expressed a worry that players will be overpriced - and he wants to make sure any signing Sunderland make will represent value for money.
Sidibe made 42 appearances fro Lille this season, scoring on six occasions.