Juventus sacked Ciro Ferrara after a poor run of results and has been strongly linked with a move for Benitez.
Alberto Zaccheroni will take charge of the Old Lady until the end of the season.
“I am not here to talk about speculation because people talk too much,” said Benitez.
“I am focused on preparing my team for the game against Bolton (tomorrow).
“I know they (Juventus) were interested, that is part of the game now in football, but I am not ready to talk too much because I don’t want to lose my focus.
“When you are a manager and you have clubs asking you have to be proud because they are a top side in Europe but I am really happy here and want to do my job as best I can.”
