Interim Blues manager Benitez has been linked previously with a return to Anfield and will be a free agent again at the end of the season.
Sunday sees Benitez take a team to Merseyside for the first time since he was sacked by Liverpool two-and-a-half years ago when Chelsea visit Everton in the Premier League.
And asked if he could see himself returning to manage his former club one day, he said: "At the moment, I'm really pleased here.
"I want to keep winning and you never know what can happen in football.
"I have a very good relationship with the fans and the city but I'm a good professional and that means I will give 100% for this club."
Benitez's work ethic has helped him begin to rebuild his reputation as one of the most astute coaches around, the Spaniard having got Chelsea's campaign back on track in recent weeks.
However, his latest comments are unlikely to aid him in his quest to win over Chelsea fans who still see h im as the enemy due to his Liverpool connections.
He added ahead of Sunday's game at Goodison Park: "It is always something special when you go back to Liverpool.
"My connection with the city is very strong."
Those links continue, with Benitez's family home still on the Wirral near the city after he decided against relocating them when he joined Inter Milan or when he was appointed to the Chelsea hotseat.
He said: "When you have children, 10 and 14, they have their friends around and have been there for eight years so it is difficult to move the family and you have to do something for them.
"I have to move around on my own and then find a way to be there for Christmas dinner or whatever."
Liverpool have nosedived since sacking Benitez and are on their third manager in that time.
To compound matters, they have also been supplanted as the top team on Merseyside by Everton, who finished above them last season and ended the first half of the current campaign eight points clear of their neighbours.
However, Benitez was almost at pains to avoid discussing whether there had been a power shift in favour of David Moyes' men.
He said: "I cannot say this. What I can say is that Everton are doing well.
"I don't think it is fair for me to talk about one or the other one. I think it is fair for me to say that we are playing Everton and they are doing well.
"Moyes is doing a great job, they have good players and a good team spirit and it will be difficult for us."
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