"Napoli is a great club, so we won't rule out or confirm anything," said Benitez's representative Garcia Manuel Quillon.
"Benitez's future is not decided yet, so anything is possible. This year Chelsea was a very important test for him, to take a team that was not in good shape and bring them to win the Europa League.
"Napoli is a great club that has improved a lot, so we won't rule out or confirm anything. I cannot say any more on the issue.
"At the moment no directors have contacted us and I don't know whether or not (Napoli owner Aurelio) De Laurentiis will visit me over the next few days. I repeat, Benitez's future is uncertain. We'll see what happens."