The Zaguero is out of contract and left Tottenham after eight years in north London.
He’s been in talks with the Portuguese giants for Record for a few days.
And Alfredo Pedulla de Gazzetta claims that Benfica, 33, has been presented with a three-year contract.
Representatives of the Belgian international have held talks with various groups about their future.
And a transfer to Italy is also being considered, with Rome and Fiorentina also being considered to point to Vertonghen.
However, the experienced central defender is willing to take his time and everything he gives on the table before signing a contract.
Meanwhile, Benfica has not given up hope that Vertonghen will align Cavani in the back.
The 33-year-old Uruguayan striker terminated his contract at Paris Saint-Germain at the end of June.
Now for free, an agreement with Benfica would be practically sealed and could be announced shortly.
According to Record in Portugal, the talks failed the week with an agreement on the brink of collapse.
But those disorders have been resolved and Cavani is expected to signal a two-year contract, accelerating Leeds United’s hopes of getting the ball.
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