The Atletico Madrid favourite is widely regarded to be one of Europe's best strikers and has reportedly been high on the wish-list of Benitez, and several other Premiership bosses.
Manchester United and Arsenal have also been mooted as possible suitors of the 22-year-old but at the weekend, Torres, perhaps, hinted at an admiration for Liverpool when his captain's armband fell loose to reveal an inscription of the Kop's famous anthem 'You'll never walk alone'.
It is thought Torres has a clause in his contract which would allow his departure for a figure in the region of £27million but while Benitez will be armed with a healthy transfer kitty in the summer, he is nevertheless loath to disclose any specific targets.
"It means our team is very famous all around the world," Benitez told Sky Sports News, when quizzed on the significance of the inscription.
"We have about twenty names of players now, every one is thinking about one or a different one each week."
When asked if Torres would be on his list of targets in the summer, again, Benitez was somewhat evasive.
"One of 125 players in the world."
While speculation is fervent as to who may arrive on Merseyside in the summer, it seems likely Jerzy Dudek, whose contract expires at the season's close, will be heading in the opposite direction out of the Anfield exit door.
"He is out of contract at the end of the season," Benitez added.
"We were talking about him, and his future, and we expect him to leave at the end of the season, but he is perfectly prepared mentally to be in the squad at Chelsea."
I'm liking the above picture
I think he's overated to be honest but I still wouldn't say know.
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