Can I make a lost apple device mines

I found an Apple Watch outside in the rain but it’s still working and I’ve tried to find the owner I’ve kept the watch charged so they can track it and I’ve tried to reach out to neighbors in the area to see if they knew who it belonged to but I haven’t found the owner yet It’s been 2 months I was hoping to return it but since no one is claiming it I was wondering if there is anyway I can make it my own it would really suck to get rid of a perfectly good watch