Seven consecutive victories to start the season have the Giallorossi club as the only side in Serie A not to have dropped a point.
Rudi Garcia's Roma have shown no signs of weakness, scoring 20 goals while giving away just one.
Given their current form, this run looks unlikely to be broken and Benitez is aware Napoli will have to be at their best if they are to take anything from the match.
"Roma is a strong team and a dangerous one," Benitez said to Gazzetta dello Sport.
"They have found the right balance.
"For us this is going to be a difficult game.
"But we don't fear anyone and we know that if we do the things in the right way, we can beat any rival."
Napoli are also unbeaten in Italy and are second in the standings, two points behind Roma.