Roma are leading the table with seven wins from the opening seven games of the season.
"Roma are a strong and dangerous team who have found the right balance," Benitez told TG1.
"It will be a difficult game for Napoli, even if we are not afraid of anyone. If we play the way we know how, then we can beat anyone.
"Roma also have an advantage over us, as they only have to play once a week, whereas we have the Champions League and that counts for a lot.
"We haven't had the opportunity to exchange ideas since we've both been in Italy, as we just haven't had time. On Friday we will take advantage of the chance to speak."
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