The cash-strapped Hornets had agreed a fee with the Blades, only for last season's top-scorer Smith to turn down the move.
He wants to remain in the south and is holding out for a move to Reading, whose ex-Watford boss Brendan Rodgers is keen to sign a player he dubbed his "superman" last season.
But the Royals are willing to pay only £800,000 for a player who turns 30 next year.
This article has 1 comment
well he hasent really infuriated us because we all want him 2 stay!!!!
By jamie. Posted August 9 2009 at 12:02 PM.