"Both clubs were in regular contact with each other, the referee and the Football Association over the past two days, discussing the options available," Watford said in a statement https://www.watfordfc.com/teams/first-team/fa-cup-tranmere-replay-postponed.
"However, following a pitch inspection this afternoon, the referee decided the match unfortunately could not go ahead."
Watford were forced to replay the game at Prenton Park after the first match at Vicarage Road against the League One (third tier) side earlier this month ended 3-3. The date for the rescheduled match is yet to be decided. (Reporting by Rohith Nair in Bengaluru Editing by Mark Heinrich)