The YEP understands that Darlow is one of those at the top of United's wish list in January and have already enquired about the availability of the 28-year-old.
Leeds are interested in bringing the goalkeeper to Elland Road either in a loan deal or on a permanent basis with the Magpies valuing him around the Â£4million mark.
Newcastle boss Benitez, who was speaking ahead of his sides trip to Watford on Saturday, has played down any possible move in the winter transfer window which opens on Tuesday.
“We are not really interested in selling anyone," Benitez said over the possibility of Darlow leaving the club.
“The only one (goalkeeper) that is available in the window is Rob Elliot.”
Newcastle had opened contract talks with their number two stopper earlier this year but are yet to reach an agreement with his current deal set to expire in 2020.
Darlow is an experienced player who won promotion from the Championship with Newcastle in 2017 and made over 100 league appearances in two separate spells with Nottingham Forest but has been sidelined in recent weeks with an elbow injury.
He is behind Martin Dubravka under boss Benitez, however, and is one of four keepers on the books at St James’ Park. His place on the bench has been coming under pressure from talented youngster Freddie Woodman.
Marcelo Bielsa's side have been left with just one senior stopper in Bailey Peacock-Farrell following a season-ending injury to Jamal Blackman which resulted in surgery and saw the Chelsea loanee return to his parent club in mid-November to complete his rehab.