Roma are thought to be interested in taking Walter Mazzarri to the Stadio Olimpico, and Benitez is considered to be one of the leading names in the frame to replace the current Napoli coach.
Responding to the rumours, Benitez's agent Manuel Garcia Quillon admitted that there had been no contact from Napoli, but stated that he would be willing to listen to offers from the club.
"We have not had any contact with Napoli, but we are willing to listen to a proposal," Quillon told Tuttomercatoweb.
"Napoli are an important team which have done great things in recent years.
"We would be willing to listen to them, but we have to evaluate many other things too.
"However, we would not close the door on Napoli."
Napoli will finish second in this season's Serie A, and currently trail champions Juventus by nine points.