As part of the transfer transaction, Giovanni Lo Celso might return the other way.
In his current deal, the Spain international has a £55 million release clause.
Spurs could face competition for Torres from Manchester United and Chelsea. Tottenham are looking into a deal for Villarreal defender Pau Torres, which could result in Giovani Lo Celso leaving.
Torres has a £55 million release clause, while Lo Celso is worth roughly £18 million to Tottenham.
Spurs scouts watched Torres play in Villarreal's Champions League semi-final against Liverpool and will concentrate on a deal now that Inter Milan defender Alessandro Bastoni has agreed to stay with the Italian club after a meeting on Wednesday.
Pau Torres of Villarreal is being pursued by Tottenham in the summer window.
Spurs will face stiff competition for the Spanish centre-back, with Manchester United and Chelsea both interested.
The north London club could hold the key to beating their competitors to his signature by offering midfielder Lo Celso in a part-exchange deal.
For the second part of the 2021/22 season, the 26-year-old Argentine was loaned to Villarreal.
For the second half of the 2021/22 season, Argentine Lo Celso was loaned to Villarreal.
During the run-up, he started 11 of their 16 LaLiga matches, as well as all six of their European knockout matches on their path to the Champions League semi-finals.
Torres, on the other hand, is under contract until the summer of 2024, and a deal will require a reasonable fee in addition to Lo Celso.
Last season, the defender started 33 LaLiga games for Villarreal, preserving 12 clean sheets, and he is quickly establishing himself as a regular for Spain, having made 18 appearances.
Villarreal's failure to qualify for the Champions League next season may potentially tempt him to leave Spain this summer.
Despite rising rumours, Torres recently distanced himself from a move to the Premier League this summer.
Torres has recently distanced himself from a summer move to the Premier League.
'Right now there is nothing at all,' Torres told AS, 'but there is talk of numerous things like every year.'
'I'm at ease knowing that I'm where they want me, at the club of my dreams, and I have this offer right now that I consider to be extremely positive.'
'Right now, there is nothing; the only thing I have is the Villarreal offer, so I am really relaxed.'
'It's something I've always talked about with the president, that other situations could emerge,' the Spaniard added.
I appreciate the club's love for me. I'm confident that I'll be able to stay here for many more years because the love is mutual.
'We'll see what we can come up with.' Nothing is off the table, and I'm not ruling anything out.'
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