Watford have turned their attentions to Middlesbrough defender George Friend after refusing to meet Arsenal’s £15million valuation for Kieran Gibbs.

Standard Sport reported earlier this month that the Gunners may be forced to lower their asking price for Gibbs as a host of interested clubs believed the figure currently quoted is prohibitive to any deal.

Watford were among those interested but they have since focused on other left-back targets with Friend now top of their shortlist.

Middlesbrough are willing to do business for Friend at around £8m. Watford are yet to make a formal offer at that level, however, given Friend is 29 years of age but the transfer is still under consideration by senior figures at Vicarage Road.

Friend started 20 Premier League matches last season as Middlesbrough were relegated from the top flight. He has been at the club since 2012 and is primarily a left-back but can also play at centre-back, which adds extra appeal for new Watford boss Marco Silva.

Arsenal are looking to offload several fringe players as Arsene Wenger reshapes his squad having signed a new two-year contract following their FA Cup Final win over Chelsea.

Gibbs has been made available for transfer with Arsenal looking to offload his £60,000-a-week wages. However, it is believed Gibbs is seeking as much as £80,000-a-week to move clubs – a figure, even in an inflated market place, which puts him beyond reach of most clubs outside the top half of the Premier League.