City owner Sheikh Mansour has lined up a stunning £150m summer transfer wishlist, with Torres appearing to be the top target, according to the Daily Star.
Other players that could join Torres at the Eastlands include Arsenal midfielder Cesc Fabregas, Barcelona striker Zlatan Ibrahimovic and Hamburg defender Jerome Boateng.
Torres will be the main priority for City as the club looks to add more stars to the team this summer and the Citizens have learned that the Spanish international striker could want to exit Liverpool after their disappointing season, according to the Daily Star.
Liverpool have gone through major struggles this season and with the club failing to make it back to the Champions League, Torres could leave Anfield behind.
Any deal would likely be contingent on City beating out Tottenham Hotspur for the fourth and final Champions League spot.
With four games remaining for both teams, City trails fourth place Spurs by two points.
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