"The situation is very simple - we do not want to sell Fernando Torres," said Benitez.
"If a player does a good job for his team, like Fernando has for us, then it is sometimes easy for people to speculate that he might be wanted by other clubs.
"I am not aware of any offer being made by Chelsea but even if there was my answer would be the same - he is not for sale.
"We are trying to add to the spine of our team and that means keeping players like Fernando, Javier Mascherano, Steven Gerrard and Jamie Carragher."
"It is simply beyond comprehension. There is no circumstance in which Torres will be sold," added a spokesman for Tom Hicks.
"Why would the owners invest so much money in supporting the manager, to then undermine that support? It is ludicrous."