Benitez said he would not be making any special plans to deal with Ronaldo on Saturday.
"You cannot concentrate just on one player even when it is someone like Cristiano, because anyone of the others can score goals," said the Toffees boss.
Benitez added that he is not surprised Ronaldo is still competing at the highest level at the age of 36.
"I coached him at Real Madrid and he was one of the best professionals. Working hard, training well, taking care of his body. A real example as a professional."
Images of the players in light training earlier this week raised hopes they could feature at Old Trafford, but Benitez says they will not be available.
"They are not ready yet," he said. "They are on the pitch little by little but they are not ready for this game. They continue working, they are getting better."
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