Despite having penned an 18-month deal to succeed Andre Villas-Boas over the winter, the current Spurs chief is expected to be replaced when the season ends as chairman Daniel Levy seeks to put a more experienced man at the helm of his side.
Ajax’s Frank de Boer has been seen as the number one candidate in recent weeks, but now current Napoli gaffer Benitez is a target.
The Spaniard has an extensive knowledge of the English game after taking charge of Liverpool and more recently Chelsea – albeit on an interim basis – and is known for his good record in Europe having guided the Reds to the Champions League trophy in 2005.
His solid style is also seen as preferable by Levy, who is keen to get the best out of big name players signed last summer by AVB.
Benitez is known to be a fan of Premier League life and may well be easily tempted back from Serie A.
Tottenham are expected to talk to the former Valencia and Inter Milan coach in the coming days, and are understood to be willing to give him significant backing in the transfer market if he takes the post.