Liverpool are reported to be offering the Irishman to Aston Villa in a last ditch attempt to bring the 27 year old to Anfield next season.
Villa boss Martin O'Neill is said to be a big fan of Finnan's and would need the £15 million in order to see through his own transfer target - Chelsea's Steve Sidwell.
And although Finnan has given no sign that he wants to leave Liverpool there is no doubt that if he has a fan in O'Neill he would be guaranteed a first-team place.
It is reported that Benitez would include Finnan, valued at £1.5 million as well as a cash add-on of £500,000 should his side qualify for The Champions League.
Rafa Benitez has already had a number of offers rejected by Villa including a deal worth £15 million plus add-ons which would have totalled at £17 million.