Manchester City v Aston Villa - Premier League Preview
Benitez, who has managed both Liverpool and Chelsea, is rumoured to be interested in a return to English football.
A source close to the Spaniard told the Daily Star: "He has always wanted to work in the Premier League again because he thinks it's the best place to be.
"It would have to be the right offer for him and managing Manchester City appeals to him. It's something he would definitely be keen on."
The Napoli boss insists he has not spoken to City but stopped short of ruling out a move to the Etihad.
PA
Rafael Benitez's contract at Napoli ends at the end of the season
He said: "I have not had contacts with City, unlike what I've read in England.
"I have spoken to the (Napoli) president via messages but we have not been able to meet due to our busy playing schedule in order to evaluate the business plan.
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