The Hornets are considering a fresh bid for Adrian Mariappa from Wigan Athletic, the Watford Observer understands.
The Latics had a bid for the defender rejected this morning but we understand Roberto Martinez has come back with an improved offer, which is superior to any of Newcastle United's bids.
We understand reports the centre back has been given permission to speak to Wigan are premature.
Newcastle's manager Alan Pardew claimed he had made a "final" bid for Mariappa today but with the figure believed to be around the £1.75m region, that will almost certainly be rejected.
Arsenal and Swansea City have not made a bid for the 25-year-old.
It is currently unclear whether Mariappa will travel to the Den this evening for the game with Millwall.
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