According to the magazine, Andres Villas-Boas of Chelsea is willing to discuss with Pep Guardiola an exchange between Torres and three players from Barca (Sergi Roberto, Isaac Cuenca and Martin Montoya). The reason is to substitute David Villa while he is recovering from his lower-extremity fracture.
The idea of Torres at Barca deserved a second opinion, which was discovered in a B/Rarticle written by Anurag Bhatt. The result is the three reasons Torres will not go to FC Barcelona.
 Financial
FC Barcelona is not going to waste precious money on bringing Fernando Torres if he did not score at Chelsea. The review of articles by Mr. Bhatt and the underwriter explains the financial reasons that debunk the rumor.
Javier Faus, who is the FC Barcelona economic affairs vice president, approved a transfer budget for the 2011-12 season which would not go over $59 million. The previous two seasons for FC Barcelona resulted in a net loss of $137 million.
Fernando Torres Misses Open Goal (Courtesy of AndyBh0y1988)
FC Barcelona spent an equivalent amount of money corresponding to the transfer budget for Alexis Sanchez and Cesc Fabregas. The personal opinion is that the exchange between Torres and the three players from Barca will not help the budget.
The transfer does not assure that Torres will perform better than when he was with Chelsea.

Torres' Record At Chelsea
Fernando Torres transferred from Liverpool to Chelsea for the unheard-of-price of $79.5 million. The purpose was for Torres to score goals for Chelsea.
Torres has scored five goals for Chelsea (Premier League and UEFA Champions League) within one year. There have been other athletes who have scored more within their first year than Torres.
He even missed an opportunity to score during Chelsea's match against Manchester United in Sept. 2011. Torres was unable to find the back of the goal net in order to score.
Does FC Barcelona want a striker with that problem? The answer is no.
 Negative Comments About Team and Teammates
The cardinal rule of sports is to never make negative comments about past and current teams, including teammates. Torres violated that rule during an interview with theSpanish Primera Liga website.
Fernando Torres Interview With Chelsea TV (Courtesy of Chelsea TV)
During the interview, Torres referred to his teammates as "older" and "very slow." The result was that Andres Villas-Boas demanded an explanation from Torres.
Torres replied that the interview was lost in translation. In a separate interview with Chelsea TV, Torres talked about signing with Chelsea in order to "play on a top-level club."
The supporters of the Liverpool FC were not pleased with the comments. Whether Torres was aware (or not) of the comments, they were negative.
FC Barcelona does not need a person who would make comments of that nature.
The idea of Fernando Torres going to FC Barcelona will not materialize unless there is a miracle.
http://bleacherreport.com/ article