The news comes after false claims that Crystal Palace had also entered the running to sign the left-sided midfielder.
Watford chairman Graham Simpson said:
"They haven't contacted me."
I have not heard a word from then," said former Palace boss Ray Lewington. "I know Iain Dowie and Terry Bullivant, whom undertakes their scouting. I would be very surprised because I know them quite closely.
"I went to Steve Kember's testimonial dinner on Friday, sat next to their chief executive and nothing was said to me on the subject of Cookie.
"I would be a little upset if they went straight to the player, not because it would be wrong, but because out of courtesy I feel sure they would have spoken to me first, as we know each other so well.
"With all due respects to Cookie, they probably need a little more experience." Ray Lewington is Watford's manager and was speaking to Watford's local paper the Watford Observer.
Simpson also added "We know QPR is the club which he has supported from a lad but we have made it very clear we want him at Watford and he has a bright future,"
Nothing will be signed until Cook returns from Cyprus in the next week with Rangers looking like his likely destination should the R's agree a compensation fee with Watford, thought to be in the region of £250k.
For all the latest developments at Rangers log on to QPR MAD.
Also for all the news about England as they prepare for Euro2004 log on to www.england-mad.co.uk
It promises to be a busy summer.