Hornets already made two attempts to get a 26-year-old striker, but both failed.
According to the BBC, Watford is now ready to make a third offer of 18.5 million euros, which is extremely beneficial, given the fact that until the end of the contract with Burnley, Gray had only one year left.
Andre moved to Burnley from Brentford in 2015 for 9 million pounds.
Last season, the striker recorded on his account 9 assists in 32 Premier League games, giving 3 assists.
Previously, Watford increased the striker of the junior team of Brazil.