The Sun says Kop boss Rafa Benitez and chief executive Rick Parry are confident the player fancies the move.

Torres was pictured back in April wearing his Atletico captain's armband with the words 'You'll Never Walk Alone' on the inside.

He denied it had anything to do with the Anfielders and claimed it was a private thing between friends.

But now a switch to the home of the world-famous anthem could become a reality, with the only key sticking point likely to be the Spain striker's fee.

Atletico want £27m to trigger the buy-out clause in their star's contract.

Liverpool are reluctant to go that high, despite Torres having two years left on his current deal, though they could offer £7m-rated Luis Garcia in part-exchange.

Any successful deal is sure to shatter Liverpool's previous record pay-out - £14m to Auxerre for Djibril Cisse in 2004.