Real Sociedad reportedly hope to convince Newcastle United's manager to take charge of them.
The club is 15th in the table but safe from relegation.
And The Mirror claim that they have identified Benitez as the man they want to take them back up the league next season.
Newcastle moved up to 12th place in the Premier League after the weekend's 1-0 win over Huddersfield Town.
Benitez's side are now seven points clear of the relegation zone with seven games left to play.
United's manager will have one year left on his deal in the summer, and the 57-year-old wants to sit down with owner Mike Ashley for talks at the end of the season.
Benitez, having been frustrated by the club's efforts in the last three transfer windows, wants firm assurances on spending from Ashley.
Ashley still hopes to sell the club, which was put on the market late last year.
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