The Argentine has been linked with a move to a bigger league but, while he is focused on his current club for now, admits he could leave if Jorge Jesus' side receive a large offer
The 25-year-old has long been linked with a transfer to a bigger league, with the Red Devils supposedly among his biggest admirers.
However, Gaitan has stressed that he's focused on Benfica and is not thinking about trading in last season's Europa League finalists for another club.
"I am at Benfica now. I have a contract until 2016 and I want to respect that," the Argentine told reporters.
"If an offer comes in like the one that Benfica received for Nemanja Matic, we'll see what happens.
"But for now, I am just thinking about playing football and the rest does not depend on me."
Gaitan joined Benfica from Boca Juniors in the summer of 2010 and has since developed into a key player at the Lisbon giants.
He guided Benfica to Taca de Liga glory in 2011 and 2012.