Newcastle United are currently in first position on the Championship standings and likely to return to the Premier League at the end of the season.
A number of players have been linked with Newcastle as they prepare for the Premier League and the Sun have reported that the club are eyeing the signing of Gylfi Sigurdsson ahead of next season.
The Iceland international has been on top form this season despite Swansea fighting to avoid relegation. From 29 appearances for the Welsh outfit this season, he has contributes eight goals and eleven assists, thus playing a role in more than half of the 36 goals his side have scored.
The report claimed that Benitez wants Magpies owner Mike Ashley to fork out £15 million in order to lure Sigurdsson. It remains to be seen though whether Benitez will be successful in his attempt to sign the playmaker.
At 27, Sigurdsson is probably at his prime and has spoken of his desire to join an elite club. West, Ham, Everton and Southampton are also interested in the player.