With Napoli qualifying for the Champions League next season after finishing in second place in the Serie A this season, Benitez is looking to strengthen the squad during the summer.
With the expected departure of Edinson Cavani, Napoli has to bring in some players to cover such a loss but they will use all of Cavani's transfer fee on new signings.
Jose Callejon has been subject to a move to Napoli it seems and if Benitez can manage a decent offer for the 26 year old then Real Madrid will probably let the former Espanyol man go.
It is believed that an offer in the region of around €10million will probably do the trick.