Clarets striker Andre Gray leaves for Watford
The Clarets gave Gray the chance to extend his stay at Turf Moor with the offer of a substantially improved new contract earlier this summer.
However, the former England C international made it clear he would not be looking to renew a deal which had just 12 months still to run.
Burnley therefore took the decision to accept an offer from Watford and move forward with their own plans going into the new Premier League season.
Gray, 26, joined Burnley from Brentford in August, 2015 and finished as top scorer in his first season to help Sean Dyche’s side win the Championship title and seal an instant return to the top tier.
The former Luton Town forward followed up his 23 goals in 2015/16 with 10 last season, including nine in the Premier League and a first top-flight hat-trick for the Clarets since 1975 when he scored three times in a New Year’s Eve win over Sunderland.