Liverpool's financial issues have been well documented and it has been suggested that Benitez will only be given a small percentage of the funds raised from selling his fringe players this month.
Nonetheless, Benitez had previously been adamant that Torres would not be sold under any circumstances, saying earlier in the season that he was "not for sale at any price" and that he would leave the club if forced to sell his star striker.
However, with Liverpool's hopes of finishing in the top four still in some doubt, the Spaniard has admitted that - should they fail to reach their target - they would have to consider allowing Torres to leave if Manchester City came in with a £100 million offer.
When initially asked about the situation, Benitez said: "At the moment we have to do the best for the club - and the best for the club is trying to improve the squad."
Pressed further, though, he added: "We would have conversations if we had to decide about this. Finishing in the top four is the key to keeping everyone together."