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The Stamford Bridge club are thought to be willing to make a £30m loss on the striker they signed from Liverpool in January, with the Spaniard still to find form in London

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Chelsea have made Fernando Torres available for £20 million and are willing to listen to offers in January, according to The Daily Mail.

Andre Villas-Boas was reportedly thinking about sending the Spaniard out on loan to try and rebuild his confidence but has now decided the club should cut their losses on Torres and remove his £150,000 per week wages from their books.

Torres has struggled since moving to Stamford Bridge for £50m from Liverpool at the end of January and has scored just three league goals in total.

The arrival of Juan Mata from Valencia looked like it would help as he scored against Manchester United and Swansea, although both games ended badly with an incredible open goal miss at Old Trafford followed by a red card against the Swans.

Two more goals followed in the Champions League tie against Genk but since then the most expensive signing in British history has found himself behind Didier Drogba and now Daniel Sturridge in the pecking order and he failed to make an appearance against Manchester City on Monday.

Despite Nicolas Anelka being set to leave for China and rumours that Drogba might not sign an extension to his contract which runs out at the end of this season, it appears that Torres’ unhappy spell in west London could soon be at an end.

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