The 53-year-old Spaniard was unceremoniously sacked by the Nerazzurri just six months after arriving at San Siro, but he says he does not hold a grudge against the club
The Spanish coach was sacked by the Nerazzurri in December 2010 after just six months at the helm, during which time he won both the Italian Super Cup and the Club World Cup.
A very public dispute with Inter president Massimo Moratti over transfer funds had been the cause of his premature exit, but Benitez, who was appointed as Partenopei boss earlier this summer, insists that he does not hold any grudge against the San Siro club.
"I am not seeking revenge," the former Liverpool boss told Gazzetta dello Sport. "Even if they told me that they would sign players, and instead, [there were] zero signings.
"But I bear them no malice. I remember only that in five months I won two titles, and a Club World Cup that [the club] had been lacking for years.
"Would I return? I'm not ruling it out. But I've moved on now; Napoli is another challenge."
Indeed, Benitez's primary concern at the moment is turning the Partenopei into a side capable of knocking reigning Italian champions Juventus off their perch, something that he feels is not beyond the realms of possibility.
"I have already beaten Juve with Liverpool, [which was of] great satisfaction," he pointed out.
"They are in front now. Juve are strong and could prove even stronger still, but we're working hard.
"[Napoli president Aurelio] De Laurentiis told me that you cannot get everything you want in a month ... I can even not win anything this year.
"We're changing a style of play, and it's a risk, but we are confident that by working a lot, we will do well."
Benitez succeeded Walter Mazzarri as coach, after a short but successful stint in charge of Chelsea.