The Sun says the Turin club will try to sign Benitez in the New Year, if they continue their poor form this season.
Benitez could be interested in a move to Italy as he has still not signed a new contract with Liverpool, despite one of the club owners insisting they wanted to extend his deal seven months ago.
Tom Hicks wanted to extend Benitez’ contract with a year.
Benitez admitted: “I would prefer to have a long-term contract and then you can have a long-term plan.
“I’ve always said I want to stay here for many years, and I still have the same idea.”
