GILLINGHAM manager Andy Hessenthaler has earmarked Burnley’s Ian Cox and Watford's Neil Cox as his early transfer targets.

Hessenthaler, who has stressed the need to sign another defender and a goalscoring midfielder to bolster his squad, confirmed: “They are two players who interest us.

"Although they are available on free transfers we have to consider wages. We believe Watford are attempting to keep Neil Cox with an improved offer.”

Neil Cox, 31, has been at Vicarage Road since November, 1999 when Watford paid Bolton £500,000 for him

Ian Cox, no relation, is one of 13 players released by cash-strapped Burnley. He played for Crystal Palace and Bournemouth before moving to Burnley for £500,000 in February 2000.

An accomplished centre-back, the 31-year-old fits the bill perfectly for Gillingham.

The Gills boss ruled out a move for Burnley’s inspirational skipper Steve Davis, who is one of the 13 made available.

Gillingham’s players, who played without bonuses throughout the season, should be paid up in the next couple of weeks. The Professional Footballers’ Association are confident the matter will be resolved shortly.