The Partenopei coach is adamant his players can emerge victorious against any side in their Champions League group.
The Partenopei are joined by Arsenal, Borussia Dortmund and Olympique Marseille as they hope to book a ticket to the last 16 of the tournament.
Benitez, who feels BVB is the favorite to win the group, is adamant all of the teams are beatable on the back of a summer that saw 10 new players join the club.
"We have the quality to beat every team in our group - even the favorites Dortmund," the 53-year-old told reporters.
The coach went on to state that squad rotation will be a crucial factor in order to gain something in all competitions this season.
"The squad doesn't just consist of 11 players. It's impossible to get through the dense schedule without rotation."
Napoli kicks off its European campaign when it hosts Dortmund on Wednesday.