WATFORD have emerged as major rivals to Middlesbrough in the battle to sign Newcastle United striker Dwight Gayle.

Boro boss Chris Wilder is hoping to sign up to three new forwards this summer, and has identified Gayle as one of his leading targets.

The 32-year-old has been told he does not have a future at St James’ Park, and is currently training away from Newcastle’s first-team players in a group of fringe performers that also includes defender Ciaran Clark and midfielder Jeff Hendrick.

Boro’s recruitment team have held discussions over Gayle, with Wilder hoping to sign the experienced striker on a season-long loan.

However, with Gayle earning around £40,000-a-week on Tyneside, the financial practicalities of a deal have proved difficult to finalise.

That has left the door open for other clubs to hold talks of their own, and Watford officials have spent the last week discussing Gayle’s position with their counterparts at Newcastle.

The Hornets are looking to rebuild after last season’s relegation from the Premier League, with 27 first-team and academy players having left the club this summer including ex-England goalkeeper Ben Foster and experienced forward Andre Gray.

New Watford boss Rob Edwards is keen to recruit a proven forward to  spearhead his side’s attempts to bounce back to the top-flight at the first time of asking, with Gayle fitting the bill thanks to his track record of scoring goals for a number of different clubs in the second tier.

Watford also have the financial boost of guaranteed parachute payments following their drop back into the Championship, with Newcastle keen to avoid paying a significant chunk of Gayle’s wages next season.

One thing that could potentially work in Boro's favour is that Gayle's family are settled in the North-East, but the Teessiders would still need to come up with a financial arrangement that suits all parties.

Birmingham City have also been credited with an interest in Gayle, but the Blues are unlikely to be able to match whatever offer Watford place on the table.

Boro’s search for a new striker is proving difficult, with another target, David McGoldrick, set to join League One side Derby County. McGoldrick, who is a free agent after leaving Sheffield United at the end of last season, held talks with Wilder at Rockliffe Park last week, but is edging towards joining Derby as he feels he will have a better chance of starting regularly with the Rams, who were relegated from the Championship last term.

Boro have been linked with a possible move for Everton youngster Ellis Simms over the last couple of days, with the 21-year-old having been a regular scorer at youth level for the Toffees.

Simms, who has made one senior appearance for Everton, has scored 17 goals in 45 appearances during loan spells at Blackpool and Hearts in the last two seasons.