"There have been contacts with Benitez," Samp chief Riccardo Garrone told Sky Italia. "But it's a work in progress."
Former Liverpool and Valencia boss Benitez, who has been out of work since he was sacked by Internazionale at the end of 2010, is keen on a return to management but has been waiting on a top club in a top league.
Sleeping giants Sampdoria, who were surprisingly relegated last year but won immediate promotion via the play-offs, are keen on a big-name coach as they look to establish themselves in the upper echelons of Serie A.
Iachini’s contract does not expire until next summer but it seems promotion was not enough for ambitious Samp.
The former Brescia, Chievo and Piacenza coach only took charge in November when Gianluca Atzori was sacked only 10 weeks into the season with the club lying seventh in Serie B.
If Benitez does take the job he will be Sampdoria’s fifth coach in two years.