The Spaniard, who worked with both men during an interim spell as Stamford Bridge boss last season, has been heavily linked with a raid on the Premier League ranks in January.
It has also been suggested that he will look for a reunion with Barcelona's Javier Mascherano, a player he took to Liverpool in 2007.
Benitez is, however, adamant that there is nothing in the reports.
While ruling out a number of possible incomings, he has also sought to bring an end to the rumours suggesting that he is prepared to listen to offers for Colombian frontman Duvan Zapata.
Benitez told reporters at a press conference on Sunday: "I am pleased with the squad we have.
"There has been talk of a departure for Duvan Zapata, but that is not true. I am happy with him and he stays here.
"I read in the papers that we are close to a deal for Mascherano, David Luiz and Mata, but that is not true. It is very difficult to get players like that.
"On most of the players linked with Napoli, there isn't a real interest from us.
"Signing a defender? At Christmas I watched the Premier League and I didn't see any players at (Raul) Albiol's level. And there are few players in the market stronger than (Miguel) Britos and (Federico) Fernandez."