The Spaniard has yet to confirm whether he will stay at St James’ Park beyond this season but is making plans should he continue.
And, according to The Sun, one of his top targets is Mata.
The Spanish playmaker is out of contract at the end of June and has failed to agree a new deal.
The 31-year-old has been linked with a return to his native Spain but Newcastle are now planning to offer him the chance to remain in the Premier League.
Benitez is keen on a reunion with Mata from their days together at Chelsea.