Napoli are looking for a coach after Walter Mazzarri resigned after leading them to second in the league. Roberto Martinez has also been linked with the post.
“Napoli is a great club, so we won’t rule out or confirm anything,” said Benitez’s representative Garcia Manuel Quillon, according to the Daily Mail.
“Benitez’s future is not decided yet, so anything is possible. This year Chelsea was a very important test for him, to take a team that was not in good shape and bring them to win the Europa League.
“Napoli is a great club that has improved a lot, so we won’t rule out or confirm anything. I cannot say any more on the issue.”
