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Costel Pantilimon has left Sunderland to join Watford on a three-and-a-half-year deal.
The fee paid to the Black Cats for the acquisition of the Romanian goalkeeper has not been disclosed.
"Sunderland AFC would like to thank Costel and wish him the very best for the future at his new club," a statement on the North East outfit's website read.
It is believed that Pantilimon, a former Manchester City player, will provide cover for Heurelho Gomes rather than become Watford's first-choice 'keeper.
Sunderland's season commenced with Pantilimon as the club's number one but, having fallen out of favour, the Romania international has not been included in any of boss Sam Allardyce's last three match-day squads.
La Liga's Espanyol were also reportedly interested in signing the 28-year-old but Watford, who are 12th in the Premier League, ultimately won the battle for his signature.
Sunderland, where Pantilimon made 45 appearances after joining from City in 2014, lie second from bottom of the English top flight.
The 6'8" 'keeper has represented his nation at the senior level on 20 occasions.