Watford’s all-time record signing Ismaila Sarr looks set to leave Marseille after just one season with the French side.

The forward, who cost the Hornets some £30m when he joined from Stade Rennais in 2019, moved back to France a year ago for a fee of around €18m.

However, he started only 15 of Marseille’s 34 Ligue 1 games, coming off the bench a further eight times to register 23 league outings.

Sarr scored three league goals, but all of those came before the international break in October.

The Senegal international made 10 Europa League appearances, four of them as a starter, and scored in a 3-1 first knockout phase win over Shakhtar as Marseille went all the way to the semi-finals before losing to Atalanta.

Sarr wasn’t helped by a couple of hamstring injuries that restricted his club appearances, and he also missed part of the season playing for his country at the African Cup of Nations, although Senegal went out on penalties against Ivory Coast in the round of 16.

The 26-year-old is one of nine players Marseille have transfer listed as they look to raise funds to fund the squad overhaul that incoming manager Roberto De Zerbi desires.

The former Brighton boss has arrived in France and quickly rung the changes.

Iliman Ndiaye has already left the club, joining Everton just one year after his big-money arrival from Sheffield United.

Vitinha has also left, making his loan move to Serie A side Genoa permanent, and Pape Gueye has left on a free transfer.

Marseille were reported to be also looking to sell French international full-back Jonathan Clauss this summer as well as Jordan Veretout, Samuel Gigot, Chancel Mbemba and Pau Lopez.

Now a story in L’Équipe says that Sarr has also been made available, along with Geoffrey Kondogbia, Ulisses Garcia and Azzedine Ounahi.

And while Marseille may have hoped to keep hold of former Arsenal and Chelsea striker Pierre-Emerick Aubameyang, he also seems likely to depart the Stade Vélodrome.

Sarr, who scored 34 goals in 131 league and cup appearances during his Watford career, came very close to joining Aston Villa in summer 2022 but stayed on for a further season although even with him and Joao Pedro in the team, the Hornets fell well short of the play-off places having been relegated from the Premier League.