The spearhead of Burnley's promotion winning side in 2015-16
After previously seeing two bids rejected for the natural goalscorer, the Hornets now appear to be close to signing their summer target who has less than a year remaining on his Burnley contract.
The pacey striker was a valuable asset to Sean Dyche last season after netting ten goals in 36 appearances. His 23 goals in Burnley's Championship winning 2015-16 campaign saw him named Championship Player of the Year and finish top goalscorer in the league.
If the likely move to Watford is to be completed, Burnley will turn to the likes of Sam Vokes, Ashley Barnes and new signing Jon Walters to keep them afloat of relegation trouble this season.
Taking the long route to success
26-year old Gray has always maintained a proven track record of finding the net after working his way up the football ladder. Following his release from Shrewsbury Town as a youngster, Gray made a name for himself in the Conference North with Hinckley United. 37 goals in 85 games attracted the interest of Luton Town who took him on board in 2012.
After two full seasons and 57 goals for the Hatters, Gray made the leap from the Conference Premier into the Championship with Brentford. Yet the acceleration up the leagues did not prove to be a problem for the speedster as he scored 20 goals in 52 appearances.
Burnley swooped for the striker in August 2015 as Gray swapped London for Lancashire in a club-record £6 million move. Since then he has netted 33 times in 78 matches but had his image tarnished when he received a four-match ban for homophobic tweets at the start of last season.