The Azzurri will have money to spend as the deal taking Edinson Cavani to Paris Saint-Germain is set to be completed, with the boss slowly building a small Spanish colony in Naples.
After completing the signing of Jose Callejon, Benitez is looking to sign another Real Madrid player, Raul Albiol.
Benitez believes the player’s experience would be a great asset at San Paolo, while he is hoping Albiol would be tempted by the promise of regular first team football.
The 27-year-old is unlikely to come on the cheap despite the fact he is not considered a first team regular at Santiago Bernabeu.
Raul Albiol has amassed 81 La Liga appearances for los Blancos, scoring one goal in the process, while he also featured in 21 Champions League games in Real shirt.