Despite the fractured relationship between club co-owners George Gillett and Tom Hicks, Benitez says the finance is available to complete the transfers.
"We have agreements with two young players and one senior player who will be a starting XI player. That deal is already done," said a bullish Benitez. "We are also making plans for our preseason tour and talking to players here about new contracts."
Benitez has been strongly linked in Germany with Schalke's Brazilian full-back Rafinha, who is known as 'Little Rafa'. The two younger players are believed to be from South America.