Benitez will go ahead with his plan even if the Reds win the Champions League final.
He said: “I know we can improve, and we will do that by bringing in new players with character, quality and experience.
“We know we have to progress, and we need to keep going forward.
“I am happy with my players, and I think we are going in the right direction, but this final is just a stopping point on the way. We need to improve to challenge in the Premiership.
“We want to achieve even more. It is important not to think that by getting to the final we have done everything, because we have the potential to be one of the biggest clubs in Europe in every way.
“We are already one of the most famous names in football, but we have the chance to take advantage of our position – it will be an important summer.”
Jerzy Dudek will leave in the summer, and the likes of Bolo Zenden, Mark Gonzalez, Sami Hyypia, Scott Carson, Harry Kewell could join him out the door at Anfield.
Benitez will also consider letting Craig Bellamy or Peter Crouch and midfielder Xabi Alonso leave the club in the summer.