Benitez is finishing his short term spell at Chelsea on their post-season tour of the United States, and is expected to be officially confirmed as the new Napoli manager next month.
The Italian side are in need of a new manager, after Walter Mazzarri announced last week he would be leaving the club despite steering them to second in Serie A.
Benítez’s agent, Manuel García Quilón, met with de Laurentiis in Rome on Thursday, and is understood to have agreed a two-year contract.
Speaking to Sky Italia, de Laurentiis confirmed: “Benítez is the new coach of Napoli. I gave myself a birthday present. I’ll make it official in the next few days as he has to end his time at Chelsea, but he’ll be our new coach for the next two years.”
Chelsea conclude their post-season tour of America with a match against Manchester City in New York on Saturday.