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Nottingham Forest have rekindled interest in Watford striker Emmanuel Dennis but face competition from Brighton for Villarreal left-back Pervis Estupinan.
The newly promoted Premier League side have already spent in excess of £85million on new players this summer but they are still looking to add more to their ranks.
Forest have identified both Dennis and Estupinan as potential targets they would like to sign before the window closes on September 1.
Forest manager Steve Cooper is interested in acquiring the services of Dennis for the 2022-2023 Premier League campaign after watching him perform last season.
As a result, Forest have tabled a £20m opening bid for the striker. That figure includes any potential add-ons.
Dennis scored 10 Premier League goals for Watford despite their relegation last season and his pace and versatility suit what Forest want to bring to their front line.
However, a number of clubs including Everton and Villarreal have been credited with interest in the 24-year-old.
Watford have also attached a £25m price-tag to their star striker as they look to bounce back to the Premier League following their relegation from the top-flight.
Nottingham Forest will also battle it out with Brighton to sign Villarreal left-back Pervis Estupinan this summer.
Estupinan signed for Villarreal from Watford in 2020 and has gone on to make 73 appearances in total for the Ligue 1 outfit.
The 24-year-old defender has also helped the club win the Europa League and reach the semi-finals of the Champions League.
