The two sides will clash on Wednesday for the first leg of the UEFA Champions League semi-final, and the Spaniard said he is aware of Mourinho's abilities.
"As a manager, he is a good manager," Benitez told The People.
"He is positive for the game because he is a good worker and knows what he is doing."
Benitez denies having any rifts with other managers despite his frosty relationship with Mourinho regarding previous clashes between their teams.
"I have no problem with the other managers. We talk about football and we are focused on our job. Each manager decides how to approach each game or how to do things in his life. I try to be calm," he added.
"If the other managers talk about football, so will I.
"I don't like to talk about other teams if possible, but each person decides what to do."
Both managers have been subject to speculation linking them with a move to Spanish duo Real Madrid and Barcelona, but Benitez insists that this fact has nothing to do with their relationship.
"It is nothing to do with me being at Madrid and him at Barcelona. He is a good manager for Chelsea and you can see from the records, so I have a lot of respect for him as a manager."
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