The defender has been frequently linked with a switch to the Theatre of Dreams this summer with club officials in contact with his representatives. Erik ten Hag is eyeing a centre-half or two ahead of his expected revamp of United this summer.
Tottenham already saw a 42.5m bid accepted for Torres last summer, but the defender opted against a move with Villarreal in the Champions League. However, with his club finishing seventh in La Liga this season, Torres reportedly wants a move away.
Now, Cadena SER reports that Spurs have again submitted a 42.5m bid, as have United. The source says out of the two, Torres has his heart set on Old Trafford.
Negotiations with both clubs are ongoing and a trip to England could be on the cards for the players agents. Manchester City and Chelsea have also been in touch with Torres close contacts, but no offers from either have been received, it seems.
Meanwhile, ESPN reports that there is confidence on all sides that West Ham can secure a deal for Jesse Lingard. It says Newcastle have now pulled back from pursuing the England international.