The Real Madrid manager indicated that he would love to return to manage in the Premier League next season, perhaps with Chelsea, but Benitez was not interested as he prepares his side for their Europa League semi-final second leg with FC Basel.
"It's not my business," said Benitez.
"I have to concentrate on my business, that is to beat Basel tomorrow.
"It's not my business. I have to concentrate on this game. That's it. I think it's quite important."
He added: "Each one [person] has his way. My way is concentrate on the next game, that's it."