Benitez is busy planning for next season and has already identified several targets to bolster his squad with striker David Trezeguet the key figure.

Following the arrival of new American owners Tom Hicks and George Gillett the Spaniard is set to be handed a substantial transfer kitty in the summer and it appears Benitez has made striking reinforcements his top priority.

Juventus ace David Trezeguet had been strongly linked with Liverpool in the past and Benitez has confirmed his interest in the Frenchman along with three other strikers in Serie A.

Trezeguet's Juventus teammate Valeri Bojinov, Udinese's Vincenzo Iaquinta and Palermo's Carvalho De Oliveria Amauri have all come under Benitez's gaze as he looks to build a side capable of challenging for the Premiership title next season.

“We are following many players with several of those Italy and Trezeguet is one of them, its true, but I like also Valeri Bojinov, Vincenzo Iaquinta and Amauri,” Benitez told Corriere dello Sport.