Current Real Madrid coach Mourinho hinted yesterday that he was ready to leave his role with the Spanish club, with a return to Chelsea believed to be his preferred destination.
However, ahead of his team's Europa League semi-final against Basel, Benitez, who confirmed last month that he would depart the Blues at the end of the season, refused to discuss the speculation.
"It's not my business. I have to concentrate on my business, that is to beat Basel," the Spaniard told reporters.
Following Mourinho's revelations, the majority of bookmakers have made him the odds-on favourite to be the next permanent manager of Chelsea.