As per Eurosport journalist Manu Lonjon, the Magpies have offered the Spaniard the managerial job with extensive powers.
Furthermore, the club wants to appoint a new sporting director as well and the candidate would be someone who is close to Benítez.
Bringing back the Spaniard is a priority for Newcastle United this summer.
It will be interesting to see if Benitez agrees to their move. He did a very good job during his first spell at the club and he is adored by the fans as well.
The Spaniard is a world-class tactician who has won major trophies like the Champions League, the Europa League and La Liga.