The Spaniard insists his side will not set out to defend against the Bundesliga outfit, despite admitting Jurgen Klopp's team is feared across Europe.
The Partenopei host last season's beaten finalist in their opening Group F encounter this week, and although Benitez admits his charges face a stern test against Jurgen Klopp's outfit, he has no plans to pack the defense against the free-scoring Bundesliga leader.
"I don't think we need to get 11 players behind the ball and wait for Borussia. We want to win and, if we have to attack, Napoli is ready to do so," the Spaniard told reporters. "Borussia Dortmund are one of the most feared teams in Europe, and we know very well what the Germans are worth. Our goal is to measure ourselves against the best. We can only keep growing through games like these, in which we can tell the world we are becoming stronger, too.
"They have tried and tested layouts, having been working with the same coach for six years. We, however, are at the beginning of a new project, even if it's one which is working well. I'm realistic, and it seems I'll get the best from my group bit by bit."
Benitez went on to encourage Napoli fans to get fully behind the side on Wednesday evening, but warned them not to become over-zealous in their support and risk potential repercussions from UEFA.
"The fans will be important for us. I expect them to be a great help," the former Chelsea boss continued. "I know the difference a full San Paolo can give the team and we are excited for the show which awaits us.
"Supporters will surely make the difference, but it will be important that they respect the rules. We want to play every game in our stadium."