Manchester United are set to break the bank in the summer transfer window after finishing third on the Premier League standings and qualifying for Champions League.
United have been linked with big names like Jack Grealish and Jadon Sancho, but they are in desperate need of a boost in their defence.
The Red Devils are looking to offload the likes of Phil Jones, Marcos Rojo and Chris Smalling despite the latter doing well during his loan spell at Serie A side Roma.
The 23-year-old has been on top form this season, where he provided one assist and scored two goals from 34 appearances.
Villarreal have a release clause of £45m in Torres' current deal.