The Telegraph has reported that Benitez is keen on going back to Newcastle this summer, having left the Premier League club at the end of last season.
The former Real Madrid head coach is reportedly eager to take charge of the Magpies under the prospective new owners, Saudi Arabia’s Public Investment Fund.
The report has added that Benitez wants to sign England international central defender John Stones from Manchester City and attacking midfielder Ross Barkley from Chelsea if he becomes the new manager of Newcastle.
Newcastle United spell
Benitez was appointed the manager of Newcastle in March 2016, and although the former Liverpool boss failed to prevent the team from getting relegated to the Championship at the end of the 2015-16 campaign, he did get them promoted to the Premier League at the first time of asking.
The former Chelsea boss left Newcastle last summer to take charge of Chinese Super League club Dalian Professional.