Tottenham had been linked with a move for Burnley forward.
Tottenham Hotspur have passed up an opportunity to sign Andre Gray, who yesterday clinched a move to Watford.
The Hornets paid £18.5 million to sign the striker from Burnley, breaking their transfer record.
Gray had only one year left on his contract at Burnley, but the fee was still a high one for a striker who netted just nine goals last season.

Tottenham Hotspur had been intermittently linked over the past few months, with The Mirror reporting they were considering making him an understudy to Harry Kane back in April.
The Mail reported last month that Tottenham retained interest in the forward, but Watford were the team who showed the most desire to sign him.

Tottenham deciding not to make a move is their prerogative, but time is running out to make signings.
The season begins this weekend and they have not brought in any players.
Sooner or later they will have to take a gamble, Gray might not have been the answer, but some fans have voiced their opinions on Twitter that they wish the club have made a move.
Others have criticised the inflated fee, and worried whether the volatile market could put Tottenham off buying players altogether at this rate…
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