Tottenham Hotspur are reportedly working on a part-exchange deal with Villarreal involving Pau Torres and Giovani Lo Celso.
After helping the Yellow Submarine to the Europa League crown in the 2020-21 season, Torres played an instrumental role in his side's run to the Champions League semi-finals last term.
The 25-year-old amassed six goals and an assist from 47 games in all competitions for Unai Emery's side, with five of his strikes coming in 33 La Liga appearances.
Torres has a contract with Villarreal until the summer of 2024, but the La Liga side have supposedly resigned themselves to losing the Spain international this summer amid interest from several clubs.
Manchester United and Tottenham are considered the frontrunners for Torres's signature, although the Red Devils do not have the advantage of Champions League football.
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The Lilywhites are in the market for a new centre-back this summer and are now expected to ramp up their interest in Torres following the news that Alessandro Bastoni will not be leaving Inter Milan this summer.
According to the Daily Mail, Spurs are exploring the possibility of bringing Torres to North London in a deal which would see Lo Celso seal a permanent move to La Ceramica.
After his opportunities at Tottenham started to dwindle, Lo Celso earned a temporary switch to Villarreal in January, registering one goal and one assist in 22 appearances for the club.
The report adds that Villarreal will still expect a hefty sum of money on top of Lo Celso's move, with the defender possessing a £55m release clause in his contract.
Tottenham's valuation of Lo Celso supposedly stands at £18m, but Chelsea are also said to be in the race for Torres's signature ahead of an anticipated exit from Villarreal.
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Torres has amassed a total of 11 goals and five assists in 134 appearances for Villarreal since coming through their youth academy and recently insisted that he was "very calm" amid the speculation surrounding his future.
"Right now there is nothing at all, there is talk of many things like every year. I have peace of mind of being where they want me, at the club of my life and I have this offer right now that I value as very positive," Torres told AS. "There is nothing right now, the only thing I have is the offer from Villarreal, so I am very calm."
Meanwhile, Lo Celso has made 84 appearances for Tottenham since initially arriving on loan from Real Betis in 2019, scoring eight goals and providing six assists in the process.
The 26-year-old only featured in nine Premier League games during the first half of the 2021-22 season, seven of which came from the substitutes' bench.
Lo Celso still has another three years to run on his contract at the Tottenham Hotspur Stadium.
