WATFORD are bracing themselves for the departure of Heidar Helguson with Sunderland close to losing out on acquiring the striker's signature.

The Black Cats and Sheffield United both had £1m bids turned down for the Icelandic international earlier this summer and the former have gone in with a slightly increased offer since.

The arrival of £1.8m Jon Stead at the Stadium of Light has reduced the urgency to find a striker but manager Mick McCarthy remains on the look out to add a more experienced name to his attacking ranks.

Helguson, 27, is older than the rest of the strikers on Sunderland's books and he can also boast a season in the Premiership to go along with the 20-goals-a-season tag he has built up in the Championship for the Hornets.

But, despite McCarthy's admiration of the player, West Ham United have emerged as the most likeliest destination for Helguson to go in the next few weeks.

Sources in London claim the Hammers are close to agreeing a fee for the former Lillestrom front-man - believed to be £1.5m - and say he is keen to move to Upton Park.

Having spent the last five years at Vicarage Road he is thought to be keen on staying in the south and playing for the Hammers would ensure that he does not have to move house.

It seems inevitable that Helguson will complete a move away from Watford and manager Adrian Boothroyd has already accepted that a replacement will need to be found.

"Heidar is the type of person who wants to be as good as he can be. If someone puts money on the table for him, I'm prepared for that. If he stays it will be positive for us - but if he goes it can be positive as well," said Boothroyd.

Since signing in January 2000 in a £1.5m deal Helguson has netted 55 times in 132 appearances for the club - including six goals in his first five months in this country when he could not stop Watford losing Premiership status.

He has always been keen to make a return to the top flight but it has not been until now that a move back to mix it with the elite has cropped up.

If he heads to Upton Park, McCarthy will be forced to look elsewhere.

Wolves are still asking for at least £2m for Scottish striker Kenny Miller, while Borussia Dortmund's Jan Koller and Birmingham's Clinton Morrison were targeted early in the close-season.

One striker not on his way to Wearside is Ipswich's Shefki Kuqi. Kuqi had been sought by McCarthy but the Scandinavian is extremely close to signing for Blackburn Rovers.

Had Kuqi joined Sunderland he would have become the third Ipswich man to arrive at the North-East club during the close season - following Kelvin Davis and Tommy Miller, who is expected to sign on Wednesday, to the club.

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