Some Evertonians have already showcased their disapproval on the potential appointment, with banners being unveiled outside Goodison Park last week, with one reading:
'Benitez not welcome.'
Despite the backlash from supporters, Everton's board seem keen to appoint Benitez, 61, whose camp are confident a contract can be confirmed after multiple rounds of talks.
Benitez's managerial success
As a manager, there is no doubt Benitez holds a winning pedigree.
Benitez's track record looks to have outweighed supporters backlash in the mind of owner, Farhad Moshiri who backs the ex-Liverpool boss.
Despite his career success, Benitez's last managerial job didn't follow a similar script.
Benitez struggled at Chinese Super League club, Dalian Professional FC, where he left with a 31% win rate.
He left the club by mutual consent in January- after a year and a half in charge- over concerns of his family's health in the Covid-19 pandemic.
'Small club' comments:
Beside from his obvious Liverpool connections, Evertonians' dislike to Benitez results from his comments made after a stalemate Merseyside Derby in 2007.
He said: "When you play against smaller teams at Anfield you know the game will be narrow."
However, on an appearance on Sky Sports' Monday Night Football in 2019, the Spaniard apologised to his Everton fans for his 'mistake.'
"I made a mistake when I said it's a small club," Benitez said.
"What I wanted to say was it's a small team, because in the game they had once chance and they were very deep.
"Liverpool fans were happy, Evertonians were upset. I didn't want to say they was a small club, I wanted to say they were a small team."
It is clear Benitez will able to overcome is Liverpool ties and take over as Everton's new manager, although, it may not be the same for Evertonians who may take longer to forgive.
Rodriguez Goodison Park exit
The sudden departure of Ancelotti has raised doubts over the future of numerous Everton players, most notably James Rodriguez.
The Colombian, who was signed by Ancelotti from Real Madrid last summer, registered six goals and nine assists in all competitions for the Blues.
However, an injury hit season saw Rodriguez feature once in Everton’s last six games as he struggled to overcome a calf problem which led to the playmaker being excluded from Colombia’s Copa America squad.
The Italian manager has signed Rodriguez at three different clubs and according to reports, Rodriguez's agent, Jorge Mendes wants to move the star away from Goodison Park.
Everton pre-season fixtures
If Benitez is appointed Everton manager, his first game would be against Colombian side, Millonarios in the semi-final of the Florida Cup in late July.
Depending on the outcome of the game, the Toffees will then play either Arsenal or Inter Milan in the final or a third place fixture.
Although the fixtures are non-competitive, they would provide Benitez a crucial starting point in changing the minds of disapproving Evertonians.