Gray, 26, has signed a five-year contract, with the fee for his move from Turf Moore reported to be around £18.5 million.

Watford announced the transfer on their official Twitter feed, with 26-year-old Gray saying in a brief video clip: "Hello, my name is Andre Gray. I am delighted to have joined Watford and cannot wait to get going.''

And a statement on the Watford website said they were "delighted to announce the signing of Gray for a club record transfer fee."

Former Luton and Brentford striker Gray scored 33 goals for Burnley, striking nine times in the Premier League last season.

Gray was in the last year of his Burnley contract, having joined from Brentford for £9m in 2015 and helped them back to the Premier League with 25 goals in his first season at the club.

Last September, he was found guilty of bringing the game into disrepute and banned for four matches by the Football Association over anti-gay Twitter posts from 2012.

New Watford boss Marco Silva's other summer signings include Brazilian forward Richarlison from Fluminense, Everton midfielder Tom Cleverley, fellow midfielder Will Hughes from Derby and Chelsea defender Nathaniel Chalobah