Watford also fail to match the valuation of Birmingham defender Kristian Pedersen
Friday 31 January 2020 18:25, UK
Watford have had a third offer to sign Ben Gibson on loan until the end of the season rejected by Burnley.
The proposal is a loan with an option to buy in the summer.
However, the two Premier League clubs have not yet been able to reach an agreement over the valuation of the 27-year-old defender.
Gibson joined Burnley from Middlesbrough for a joint club-record fee of £15m in August 2018, but he has made just six appearances for the Clarets.
Watford are also set to miss out on signing Birmingham defender Kristian Pedersen, after failing to match the Championship club's valuation of the player.
The Hornets turned their attentions to Pedersen after their interest in Tottenham left-back Danny Rose was scuppered by his move to Newcastle.
But Birmingham were always keen to keep their left-back, who is an integral part of Pep Clotet's squad, and they have resisted Watford's approaches.
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