Burnley have confirmed that Jeff Hendrick is leaving the club.
The Republic of Ireland midfielder failed to agree terms on a new deal and will depart Turf Moor as a free agent.
Joe Hart and Aaron Lennon are also leaving the Lancashire club, but full-back Phil Bardsley has signed a new one-year deal.
Hendrick was Burnley's club record signing when they shelled out €12.5million to Derby for his services in August 2016.
The 28-year old was one of the players winding down their contract who was not involved in Monday night's 5-0 defeat at Manchester City.
Manager Sean Dyche had been hopeful of convincing Hendrick and Bardsley to at least see out the season with brief extensions.
However, speaking ahead of Thursday's game with Watford Dyche said that Hendrick's advisers felt the new offer on the table did not meet their demands.
Hendrick has been linked with an unlikely move to Serie A, and AC Milan.
"That’s the reality of life in Burnley. It is difficult," Dyche said in his Zoom press conference.
"I did chuckle the other night when I read that it’s the first time I’ve questioned the board in seven and a half years.
"I think most boards would be happy to only be questioned once in that time. Fair play to myself for only questioning them once in every seven and a half years.
"There are certain ways that we work here that are difficult. It usually revolves around finance.
"I know the financial standing of the club and I know how good it is, which is why it is tough sometimes."
Meanwhile, Hendrick's Republic of Ireland teammate Robbie Brady will miss the visit of Watford.
"[Brady] got a tight groin yesterday, we had it checked out and scanned and there is a minor tear in his abductor.
"It's not major, not drastically serious, but enough to keep him out."
Brady's joined in the treatment room by Chris Wood, Ashley Barnes and Johann Berg Gudmundsson.
It leaves Dyche's squad looking threadbare having only named seven of a possible nine substitutes at the Etihad on Monday night.
I’d like to think this is looked upon as the actions of a small number of individuals
Thursday's game is Burnley's first since the racist 'white lives matter Burnley' banner was flown over the Etihad.
No prosecutions will be forthcoming from Lancashire Police, but the club have promised lifetime bans for all those involved.
"As a club all we can do is attempt to put out the right message and you know the amount of work done in the community here," said Dyche on Wednesday.
"What has been achieved in the community over the last five years has been nothing short of fantastic, in terms of the links in the community and the number of people affected, and we don’t wish for that to be undermined by a few making a statement that is unacceptable."
After Monday's game captain Ben Mee spoke of his embarrassment and upset at the flying of the far-right banner.
Dyche says the defender was not alone with those sentiments, "A number of players felt very passionately. I want to make that clear to be fair to the players, they all have Twitter accounts but I said Ben will do the talking and I will do the talking.
"Ben spoke very well, very authentically as the man that he is. I played my part, as well as the chief executive and the chairman as well. We’re united as a club.
"I can’t speak for everyone in the town, but I’d like to think this is looked upon as the actions of a small number of individuals rather than the whole town and the whole club."