The Argentine ruled out a move away from Estadio da Luz last week, but has since changed his mind after it emerged the Portuguese side was suffering financially.
And despite admitted he is happy in Portugal, he would be happy to leave it were to help the club’s serious financial problems.
He told the Express: “At the moment I am totally focussed on playing for Benfica.
“But I wouldn’t mind playing in a different league and, more importantly, to put the club first to help with their serious problems.
“Now I am talking about a purely hypothetical situation but if there is a serious formal proposal that will suit the club then I will explore all options.”
Gaitan’s admission could spark a bidding war between United, Spurs and Russian Premier League outfit Zenit St. Petersburg, all of whom have been linked with the attacking midfielder in recent seasons.
And Gaitan’s agent Jose Iribarren has also admitted that any offer for Gaitan will be considered.
“If a potential buyer makes an offer that interests Benfica, we will carefully consider it,” he said.
“We’ve had many conversations about Gaitan in recent years. Only the club can make a decision on whether to release the player or not.”