"The Bills are one that Watt is at least considering right now," ESPN's Jeremy Fowler said Sunday on SportsCenter.
On Saturday, Ben Volin of the Boston Globe reported the Packers and Titans' inclusion among the finalists for Watt.
Watt has been taking his time with his free-agency decision since being released by the Texans earlier this month and is down to between three and five teams, Fowler said. The three-time Defensive Player of the Year is expected to choose a team he feels can compete for a Super Bowl after slogging through a 4-12 season in Houston.
The Bills, coming off a 13-3 campaign and appearance in the AFC Championship Game, would easily fit Watt's criteria. Buffalo is currently over the $180 million projected cap but could easily slide under with the release and restructuring of a couple veteran contracts.
Regardless, Watt would likely have to take less money to sign in Buffalo. Dianna Russini of ESPN reported Watt's received offers in the $15-16 million per season range, and it's unlikely the Bills can get to that number and improve their roster elsewhere this offseason given their cap constraints.
No Bills player had more than five sacks in 2020, and Watt would also help a run unit that ranked 17th in Football Outsiders' DVOA metric. Watt had only five sacks last season but remains one of the best front-four run defenders in football.