The newly-promoted Serie A side are looking to appoint a new head coach before the 2012-13 campaign begins, and have set their sights on former Liverpool and Inter boss
The Blucerchiati won promotion back to Italy's top flight last season under the guidance of Giuseppe Iachini, but they are reportedly looking to replace the 48-year-old with a high-profile name ahead of the new campaign, and they see Benitez as the ideal candidate.
"Benitez? We are discussing this matter. We are currently in a phase where it's still a 'work in progress'," Garrone stated to Sky Sport Italia.
"There's an interest from his side, too. However, there's nothing concrete as of yet."
The 52-year-old Benitez has been out of work ever since he got the sack at Inter in December 2010.