'However, so far they have not contacted us.'
Eto'o spent two seasons at Inter Milan after joining from Barcelona in 2009, winning the Champions League in his first season.
Benitez is busy putting his own mark on his new team ahead of a campaign in which they will compete in the Champions League and look to challenge for the Serie A title.
Napoli begin the Serie A season at home to Bologna on August 25.
Glory days: Eto'o played for Inter Milan between 2009 and 2011
The Cameroonian, who was seen as one of the world's greatest strikers during spells at Barcelona and Inter Milan, wants to leave the Russian club he signed for in 2011 after it emerged the super-rich side are looking to get rid of their key men.
Agent Claudio Vignorelli indicated last weekend that a move to Serie A side Napoli - managed by former Liverpool and Chelsea boss Rafa Benitez - would interest the striker.
Seeking a move: Samuel Eto'o (right) is keen on leaving Anzhi Mackhachkala