The Spaniard is widely expected to leave Stamford Bridge at the end of the campaign with his next move the subject of much speculation.
Recent reports have quoted Benitez as saying that he would like to return to manage Liverpool again at some point in his career, but the former Reds boss has said that he is just concentrating on his role with the Blues.
"A coach or manager has to concentrate on winning games and then your agent can talk to people," the Daily Mail quotes Benitez as saying. "I prefer just to talk about what I'm doing now and what I want to do on Sunday. I have a contract until the end of the season.
"If I say "yes" [to the speculation] we'll have another [situation]. Someone will maybe interpret it in a different way. I don't want to create a situation that might destabilise where we are at the moment.
"At the moment we are so close to the end of the season and we have so many important games and I have to concentrate on games."
Benitez returns to Anfield for the first time since leaving in 2010 when his side play the Reds this afternoon.