Benitez is currently in the United States with Chelsea as he completes his duties with the Blues.
Napoli owner De Laurentiis told Sky Italia on Friday: “Benítez is the new coach of Napoli. I gave myself a birthday present. I’ll make it official in the next few days as he has to end his time at Chelsea, but he’ll be our new coach for the next two years.”
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Since Guus Hiddink arrived at the helm, Chelsea have improved considerably after a tricky start to the campaign.
Newcastle United are staring down the barrel of relegation to the Championship for the second time in the past eight years.