The Brazilian is Watford's second signing of the January transfer window after left-back Hassane Kamara joined from Nice.
The Premier League outfit have conducted several deals with Udinese in recent years as the club's owner Gino Pozzo is the son of Udinese owner Giampaolo Pozzo.
27-year-old Samir spent six years with Udinese, racking up over 150 appearances.
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