The ex-Inter boss revealed that while the newly-promoted club were serious in their intentions, he would rather find a club to match his high standards, preferably in England
The Spanish coach has been out of work since December 2010, when he was sacked by Inter soon after winning Club World Cup.
Benitez, who most notably guided the Merseyside club to Champions League glory in 2005, insisted that while the newly-promoted Italian club were an attractive proposition, he would prefer to find a team that matches his determination to win trophies.
"We have had some offers, but it has to be the right offer. Sampdoria were very serious, very professional, and they have a project." the 52-year-old told Sky Sports News.
"And then we were talking about the project that they have and the idea that they have, and I felt they have just got promotion and want to stay in the first division, and my idea is trying to find a club that can match my desire, my expectations to challenge for trophies.
"This time it was really good, I was really pleased they were thinking of me, but I am waiting for maybe another option.
"The priority is England but you have to be ready for any other challenge."
With Tottenham target Andre Villas-Boas set to take the last available Premier League managerial slot, Benitez may be waiting some time before he can work in England again.