The 52-year-old has been mooted as a possible replacement for under-fire Rossoneri boss Massimiliano Allegri, and his representative confirmed he would discuss any offer made
The 52-year-old has been out of work since being dismissed from the Nerazzurri post in December 2010, and had mooted as a candidate for the Sampdoria job until talks broke down over the summer.
The Spaniard has made no secret of his desire to return to top-level management, and his agent has now admitted he would consider taking charge of Milan should the club come calling - although he denied an approach had already been made.
Manuel Garcia Quilon told TuttoMercatoWeb.com: "It's not true that Benitez has offered himself to Milan.
"If Milan called us then we’ll talk because we listen to everyone - both in Italy and abroad.
"If the Rossoneri should call, then Benitez would listen to their offer and evaluate it carefully."
Benitez has been touted as a possible replacement for current boss Massimiliano Allegri, who has come under severe pressure after an inauspicious few months at San Siro.
The Rossoneri - minus both Zlatan Ibrahimovic and Thiago Silva - have made a slow start to the season, with Tuesday's 0-0 draw at home to Anderlecht in the Champions League compounding their recent poor performances in Serie A.
Benitez had previously been linked with the managerial job at Chelsea, whilst himself admitting he was surprised when Liverpool did not approach him before appointing Brendan Rodgers as Kenny Dalglish' replacement at Anfield.