The supposed torture cells are located behind the main offices of the Washington Beach Police Station. They are inaccessible and their entrances are hidden, although they can be seen from the barred windows of a few main offices.
It is most likely that they are actual torture cells which were meant for the torture of high profile criminals. Their blood stained clothing can be seen hanging from their hooks. This could be the hidden reality of the Vice City Police Department, who outside of the station appear and act to be co-existing and citizen friendly. This therefore could also link to police brutality.
Despite these numerous theories, skeptics have mentioned that the blood could be just red textures, briefly defining the entire scenario to be red-textured clothes kept behind a steel window or closet, thus giving the discarding of the myth some substantial and much more appropriate weight.
The speculated entrance to the Torture Cells is concealed but seemingly certain, as the torture cells are located at the rear end of the station, only two such doors lead to such a passage, one of them is located in the corridor while the other is in the prison cells, both are inaccessible to the player but more than likely a passage to the Torture Cells.