The former Chelsea and Liverpool boss has money to spend in Naples and a place in his forward line to fill following the sale of Edinson Cavani to Paris Saint-Germain
The Serie A side are seeking to strengthen their forward line before the start of the new season following the departure of last season's top scorer, Edinson Cavani, to Paris Saint-Germain.
Napoli have been heavily linked with both Gonzalo Higuain and Damiao in recent weeks and Benitez has admitted that he is a keen admirer of the Brazil international.
"Damiao is very good," the Champions League-winning coach told Gazzetta dello Sport. "Two attackers will arrive: one who is more of a centre forward and the other a support striker."
Having banked a reported €64 million [£55m] for Cavani, Napoli have plenty of money to spend, but Benitez maintains he wants value for money.
"We are looking for players at a fair price," he explained. "But it is clear that to compete at a certain level we need players with experience and international quality."
While the loss of Cavani is a major blow for the club, Benitez is delighted Slovakia attacker Marek Hamsik is still at San Paolo.
"Hamsik can get to the level of [Steven] Gerrard and [Frank] Lampard," the former Liverpool boss claimed. "He's a great professional and, above all, he's hungry to win and can still improve."
Benitez is returning to Serie A for the first time since a turbulent six-month spell in charge of Inter came to an end three years ago.