The Uruguayan's switch to the Emirates has been one of the ongoing sagas of the summer, with a deal thought to have been in place, only for him to delay in a bid to focus on the World Cup.
Reports suggested on Monday that he had headed to London rather than back home to Montevideo in the aftermath of La Celeste's quarter-final defeat to France in order to undergo a medical and it appears that the tests were positive.
Sampdoria have now omitted the 22-year-old midfielder from the first-team squad list on their website.
President of Il Blucerchiati Massimo Ferrero has also appeared to confirm Torreira will be moving on after discussing transfer targets in his position.
"It will be very complicated to replace him," Ferrero told Italian newspaper Il Secolo XIX.
"We are looking at four different players: a Spaniard, a Belgian, a Croatian and one Italian.
"We need a strong player who can help us to make a step forward."