The former Liverpool chief wants to make Tevez his first signing at Inter Milan.
Benitez finally succeeded Jose Mourinho at the San Siro - as exclusively revealed by SunSport on June 1 - after he signed a two-year deal yesterday.
And the Spanaird is a long-standing admirer of the Argentine striker, 26, and wanted to lure him from Manchester United to Anfield last summer.
He missed out as Liverpool could not compete with City's billionaire Arab owners, who captured him for £25.5m.
Now backed by billionaire Inter owner Massimo Moratti, Benitez will try again.
Tevez may welcome a switch to the European champs after City failed to qualify for the Champions League.