The former Liverpool, Real Madrid and Napoli coach is being discussed by incoming Rangers owners. A San Francisco 49ers' backed group have a deal in principle to buy Rangers, says the Daily Record.
Benitez is being mentioned with the Gers post after the sacking of Philippe Clement. For now, Barry Ferguson is in charge in a caretaker basis.
Morton boss Doug Imrie was in Geneva last week for a UEFA coaching conference, which was also attended by Benitez.
Imrie revealed: "He said he had heard the speculation but that is as far as he went. Who knows, although I did put my CV in to be his assistant manager!
"It was a good trip and I'm pleased to come back with a win. It was good to get away from the noise for a while and spend three days over there.
"To speak to a guy like Rafa, who has managed at so many top clubs, and have a personal chat with him was refreshing. I was able to ask questions that relate to me being here and it was good to hear that everything isn’t always rosy, no matter how big the club is."