Watford have been accused of using their players as a ‘machine to make money’ as Osasuna look to negotiate a deal for defender Pervis Estupiñán.

Estupiñán has spent the season on loan at the Spanish club, establishing himself as a first-team regular and shining with a series of impressive performances.

That has ramped up interest in him, with several clubs all keen to take him either on loan or in a permanent deal this summer.

Osasuna are one of them, but Diario de Navarra say that the Spanish side have found Watford ‘very difficult’ to negotiate with.

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They explain that having been relegated from the Premier League, Watford’s stance has changed and ‘far from weakening’ their willingness to retain players, they are ‘proving relentless’ in their ‘pursuit of profit’.

That is something Osasuna have experienced in negotiations for Estupiñán having already made ‘attempts’ to sign him again next season.

Securing him once again was already complicated given the way the left-back has raised his value over the last year, but now Watford have put up a wall in negotiations.

This has led Osasuna to deduce that Watford are an entity ‘far from purely football’ who consider their players as a ‘machine to make money’.

That is their intention with Estupiñán and striker Luis Suárez, who has also spent the season out on loan in Spain and is returning to Vicarage Road this summer.