Benitez, who was axed by Liverpool on Thursday, would replace Jose Mourinho, who quit to become coach of Real Madrid earlier this summer.
“I can only speak highly of him, because he is very talented,” Moratti told the Corriere dello Sport.
“It’s true, we are leaning towards Benitez and in the next few days we’ll decide.”
Moratti added: “I know Benitez has a good record against Jose Mourinho, I think he’s beaten him five times.
“That’s a sign he does his research, works well and above all does not get the big games wrong.
“It is also important that he has already made his mark in Europe. We want to achieve more in this area.”