The tabloid claims that City chiefs are prepared to exploit the current financial difficulties at Anfield in order to tempt the Spaniard to Eastlands.

If the deal went ahead, 25-year-old would also become the first Premier League star to net £200,000 a week in wages should he join City.

The club's owners are reportedly so impressed with new manager Roberto Mancini, that they are willing to back him with a massive marquee signing should he steer City to a top four finish and Champions League football next season.

Should Liverpool fail to reach the much coveted Champions League places this season, then City could well try to tempt Torres with the attraction of playing in Europe's top club competition.

Torres has been in scintillating form at Anfield ever since he arrived in July 2007 from Athletico Madrid. Liverpool's number nine has scored 12 goals this season and 50 in just 63 Premier League starts.

Goal.com UK

http://www.kennynaija.com/2010/01/manchester-city-ready-100-million-offer.html