The Partenopei have already acquired Jose Callejon, Dries Mertens, Pablo Armero, Emanuele Calaio and Josip Radosevic this summer, while Queens Park Rangers goalkeeper Julio Cesar is also reported to be close to joining the club.
"We want to enter the market for top level players who are useful, who can bring something to the side," Benitez told reporters. "We are still working to bring in more to perfect the way we want to play.
"We're not looking for a striker who can score 40 goals per season, there are not too many of them around. But we have a number of players who can grab goals for us and we want to improve on last season's figures.
"We're not interested in players whose reputations go before them. Callejon for example, can score between 10 to 20 goals per season."
Callejon completed a €10m (£8.6m) move from Real Madrid last week.