Mourinho has spent the last two-and-a-half years at Manchester United, but the Portuguese was removed from his position in the Old Trafford dugout last month.
The 55-year-old is likely to take some time off before accepting his next role but according to Record, Benfica are prepared to offer their former boss a second spell at the club.
Benfica parted ways with Rui Vitoria earlier this week with the team sitting in fourth place in Portugal’s top flight, and it has been suggested that Mourinho could be the target for a short-term appointment.
However, it has been claimed that a long-term position is not considered to be a realistic possibility due to Mourinho’s wage demands.
Mourinho began his career at Benfica, with six games being won from 11 matches towards the end of 2000.
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