Liverpool are expected to announce Fernando Torres as their £26.5million record signing tomorrow after he passed a medical.

The Spanish international was on Merseyside today and passed the medical at the club's Melwood training headquarters this afternoon before flying back to Madrid, where he will hold a media conference to say his goodbye to Atletico fans in the morning.

The 23-year-old will then return to Liverpool where he will be unveiled as boss Rafael Benitez's prized summer capture and will then put pen to paper on a six-year contract worth around £90,000 a week.

The deal comfortably eclipses the previous record of £14.2 million Liverpool paid for Djibril Cisse in 2004, although Benitez will doubtless congratulate himself for driving down Atletico's £27 million asking price, as stated in Torres's contract.

Luis Garcia has moved in the opposite direction having agreed a three-year contract with Atletico and will be unveiled at a press conference this afternoon after completing a medical. Liverpool are thought to have paid Atletico around £20.2m although with Garcia valued at around £4 million, the total package is worth over £24 million.

"It was a personal decision," Garcia said. "Liverpool are one of the best clubs in the world. I spent three great years at Liverpool but it was time to consider my future. I could have stayed or I could return to Spain. I have made a decision which I believe is the right one. I simply couldn't reject the offer when given the opportunity to return to Atletico.

"Liverpool has been very important in my career and I will never forget my time there. Their fans are amazing, they supported me since my arrival, in good and bad times. I tried to do the best I could to repay their trust but nothing I can do can ever repay their unconditional support."

The 29-year-old is one of five acquisitions made by Atletico this summer along with Diego Forlan, Christian Abbiati, Raul Garcia and Cleber Santana.

And he believes the capital outfit, who finished seventh in the 2006-07 season, will be a force to be reckoned with next term. "I aim for titles next season," Garcia said. "We have a great team and I think if the team continues to work in the same manner as they did last season, I see no reason why we cannot take the club to the position where it belongs."