Manchester United have become prepared to pay €50m (£43m) to sign Villarreal central defender Pau Torres this summer, according to a report.

New United boss Erik ten Hag is said to be prioritising a central midfielder and central defender in his major squad overhaul at Old Trafford this summer, and Torres has been heavily linked as a target to fill the latter role.

Tottenham Hotspur reportedly came close to signing the 25-year-old last summer, and are said to remain interested in taking the Spain international to North London this summer.

However, according to Larazon, United are willing to pay Villarreal's asking price of €50m (£43m) in order to secure his signature during the transfer window, which puts the Red Devils as favourites.

Although, the report does also outline how Spurs are willing to use Giovani Lo Celso as bait in their negotiations for Torres, with the Argentinian having enjoyed a productive loan spell with the La Liga outfit for the second half of the 2021-22 campaign.

The report also refers back to Torres's apparent rejection of Spurs last summer due to his desire to play Champions League football, something which Antonio Conte's side are able to offer next season, and United are not, following their disappointing sixth-placed finish in the Premier League.

Ten Hag is looking at strengthening United's side this summer ahead of a targeted return to Champions League football, and after reportedly telling central defenders Eric Bailly and Axel Tuanzebe that they are free to leave during the transfer window, the Dutchman is on the lookout for a new signing to rival Harry Maguire, Raphael Varane and Victor Lindelof for a place in his starting 11 next season.