Newcastle United take on the League Two leaders in a third-round FA Cup tie this afternoon.
In the top four divisions, only Premier League leaders Manchester City have scored more goals than Nathan Jones’ side.
And United manager Benitez said: “They’re doing well – their strikers are scoring a lot of goals.
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“Their organisation of the team is good, they score goals, they go forward, they have energy.
“We have seen some videos and the reports are quite positive, so they will be dangerous for sure going forward.
“We will see what they do when they play away against a team that’s in another division.
“But their mentality is very positive, very offensive, and that’s always a threat.”
Asked if Luton would prosper in a higher division, Benitez said: “You have to see the teams in context.
“In the league, they’re doing really well, but after that you have to put them against a Championship team. Then a Premier League team.
“But it’s the cup and anything can happen.
“They have extra motivation. If they do well at the beginning, that can build confidence.
“It makes it difficult for the other team. I have experience against teams like this.”
Rob Lee’s two sons – Elliot (pictured) and Olly – play for Luton, who will be backed by 7,500 fans.
The former Newcastle midfielder said: “It’s a dream come true for the boys to go back there – it’s the next best thing to pulling on a black and white shirt.
“For our family, it’s the best tie we could have even thought of. To get the boys back at St James’s Park, where I played for 10 years, is a dream come true, and I’m sure the Geordies will give them a Geordie reception.
“It’s going to be immense. They both grew up in Newcastle, that’s where they had their first kits.”