Manchester United chiefs are willing to sign two centre-halves this summer.
Varane, 28, remains United's principal defensive target and the club is understood to want a second central defender signed this summer.
Villarreal are understood to be interested in potentially re-signing Eric Bailly from United and sources say there is an acceptance at the club Torres's €60million release clause could be too steep if he is to be sold this summer.
United staff considered the Europa League final to be an audition for Torres, 24, ahead of the summer window. United manager Ole Gunnar Solskjaer later praised Torres' performance in Gdansk.
United bought Bailly, 27, from Villarreal for £30m in 2016 and Spanish sources believe the Europa League winners could be tempted into a loan or swap arrangement involving Bailly and Torres.
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