Wednesday's game kicks off a spell of eight games in 25 days for Benitez's side, and the depth of his squad will be tested to the maximum.
Reports of January reinforcements are rife, with Metalist Kharkiv's Taison supposedly close to a move to Stamford Bridge, but he would not be drawn on any of his targets.
"You know and we know we will see a lot of names in the newspapers," Benitez said. "Sometimes it is because it's true, sometimes it's the agents, sometimes it's because they don't have anything to talk about.
"It is normal in the transfer market but for us we just concentrate on football and playing Swansea.
"I am really pleased with my squad, with my players, they are doing well and hopefully we can improve them. I will not talk about the market, sorry. I know it is January but we do our business between us.
"If we have to do something, we'll do it. I have to respect and trust my players. That's what I will do.
"We want to win all the games. In any club it is important but especially when you are challenging and fighting for trophies.
"We know it is the semi-final and we will try to be in the final. We have a lot of respect for Swansea because it is a good team and they are doing well, but this will be an interesting game for the fans."
He was also quiet on Frank Lampard's future, adding: "I think it's too early to talk about teams and the future. Frank is under contract and playing for us. That's it.
"You know my idea. He's doing well, working very hard and I will try to bring the best from him. My position is exactly the same and if he can carry on scoring goals, I will be really pleased. And if Frank can carry on scoring goals and we can win games, I'll be even happier."
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