"Liverpool is one of those clubs that any coach always dreams about being able to manage," Benitez is quoted as saying.
"I have been at Anfield several times as a rival coach and the atmosphere is wonderful.
"They have spoken to my agent Manuel Garcia Quilun to find out more about my situation.
"I am happy in Valencia and I would only leave the club for a great European side and Liverpool is one of those."
If Benitez does go to Anfield his replacement is expected to be one of the most popular Valencia managers of recent times- Claudio Ranieri.