Watford are close to re-signing Heidar Helguson for £2million from Fulham.

The Hornets are set to table a formal bid for the Icelandic striker who is resigned to leaving Craven Cottage after falling out of favour with new boss Lawrie Sanchez.

After rejecting a move to West Bromwich Albion as part of the deal that took Diomansy Kamara to Fulham, Helguson is attracting interest from West Ham and Charlton as well as the Hornets.

“I’m keen on Heidar,” admitted Boothroyd this week. “But these things take time. There is a valuation to be met, the managers have to agree and the player has to want to come. We will make contact with Fulham shortly.”

Boothroyd sold the player for £1.3m in June 2005 and ruled out a return swoop for the player in January. However, the manager has undergone a change of heart and has now made Helguson his number one target.

“He did great great for us and scored the two goals against Stoke and Rotherham that kept us up when I first joined,” said Boothroyd.

“It was a major gamble to sell but I needed the money to enhance the team. Now we are in a better position financially to bring him back, if all things are right. He would be perfect for us as he would give us great options up front.”