Watford have no intention of listening to any offers for in-form striker Odion Ighalo during this month's transfer window, according to Sky Sports News.
Ighalo caught fire in the Championship last season and finished 2015 with a calendar-year haul of 30 goals, 14 of which have come in 19 Premier League games for the newly-promoted Hornets this term.
That is more than anyone else in England's top four leagues managed last year and has led to speculation linking the Nigerian with a move away from Vicarage Road.
La Liga giants Atletico Madrid are one of the teams thought to be interested in signing the 26-year-old, but Watford insist that the striker is not for sale "under any circumstances".
Ighalo has formed a potent strike partnership with Troy Deeney, and the Watford captain has also laughed off any suggestion that Ighalo, who is under contract until summer 2020, could be poached this month.
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