The Spanish tactician, who is also reportedly attracting interest from Southampton, is believed to be keen on taking over the Italian giants with reports that Max Allegri's job is in doubt.
But Manuel Garcia Quillon has distanced Benitez from enquiring about the San Siro job as Allegri is still in the managerial seat.
"It is not true that Benitez has put himself forward to AC Milan, " said Quillon.
"But if the Rossoneri should call, he would evaluate the proposal and listen carefully.
"If Milan called we'll speak about it because we are ready to listen to everything - and not only from Italy."