Following Ronald Koeman's dismissal at Goodison Park earlier this week, speculation has been rife over who will replace the Dutchman, as Everton sit in the Premier League relegation zone.
One of the names mentioned to be linked with the job was Benitez, but he brushed off the talk, saying: "I read in the press and heard people talking, but I am happy here. I am concentrating on this, I don't like to talk about rumours.
"The reality, obviously, is that my family is in Liverpool, but my past was Liverpool [Football Club]. Everton is a great club.
"I'm not saying I'm interested, I'm saying I'm happy here and want to concentrate on Newcastle and try to do my best here."
Benitez first took charge on Tyneside with 10 games remaining in the 2014/15 season, but could not keep Newcastle in the top tier.
However, he then guided them to promotion from the Championship and his team currently sit in seventh place in the Premier League.