The former Real Madrid defender has been on form at the Estadio da Luz, but the Portuguese club are reportedly set to cash in on the player
Benfica are receptive to the idea of parting company with Ezequiel Garay in the summer, Recordclaims.
The Argentine defender has been ever-present in Benfica's backline since completing a €5.5 million (£4.5m) move from Real Madrid last summer.
But despite his importance in coach Jorge Jesus' plans, with 38 appearances in all competitions, it is believed that Benfica will listen to offers upwards of €11m (£9m) for the defender, as they look to generate funds for their own summer transfers.
Roma have been strongly credited with an interest in the 25-year-old, whose agent stated in February he had not been contacted by the Giallorossi.
The former Los Blancos centre-back has a contract with the Portuguese club until 2015, with a €20m (£16.3m) release clause written into the deal.