The Red Devils conceded 57 Premier League goals during the 2021-22 campaign and are widely expected to sign a couple of new defenders this summer to boost their squad for next season.
Diogo Dalot, Luke Shaw, Raphael Varane, Harry Maguire and Victor Lindelof are among those expected to stay, but Aaron Wan-Bissaka, Alex Telles, Phil Jones, Eric Bailly and Axel Tuanzebe could potentially move on.
Timber and Torres have both been linked with Man United in recent weeks, and according to Italian journalist Fabrizio Romano, the duo are transfer targets for the 20-time English champions.
Romano claims that Timber 'has been discussed internally in the last 48 hours', while Torres's name was mentioned during the first official meeting between the club and incoming head coach Erik ten Hag.
Timber enjoyed an impressive 2021-22 campaign for Ajax, making 43 appearances in all competitions, contributing three goals and two assists in the process.
The 20-year-old still has more than two years left to run on his contract in Amsterdam but is expected to be available for the right price in the summer market.
Ten Hag is believed to be determined to bring the Netherlands international with him to Old Trafford, identifying him as the ideal signing to help the club in their bid to return to former glories.
Timber largely operated as a central defender under Ten Hag at Ajax last season but is also capable of playing as a right-back - an area that the club are seemingly keen to strengthen this summer, as Wan-Bissaka is believed to have been made surplus to requirements.
Torres, meanwhile, made 47 appearances for Villarreal during the 2021-22 campaign, scoring six goals and contributing one assist in the process.
The Spain international, who was strongly linked with Tottenham Hotspur last summer, also played a key role in the Yellow Submarine reaching the semi-finals of the Champions League.
A recent report claimed that Ten Hag wants Torres at Old Trafford 'at all costs', with Villarreal open to letting him leave for the right price ahead of the 2022-23 season.
The 25-year-old, who also has two years left to run on his current agreement, has made 134 appearances for Villarreal since making his first-team debut in 2017.
Man United, who will play in the group stage of the Europa League next term, are also expected to bring a new central midfielder and centre-forward to Old Trafford during this summer's transfer window. body check tags ::