The former Real Madrid defender has been high on form at the Estadio da Luz, but the Portuguese club allegedly do not rule cashing in on the playerBenfica are receptive to the idea of parting company with Ezequiel Garay in the summer, Record claims.
The Argentine defender has been ever-present in Benfica's backline since completing a €5.5 million 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 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 release clause written into the deal.