Smolarek is reportedly high on the list of targets drawn up by coach Quique Flores to reinforce the attacking sector for the next season.
Although the 27-year-old is just one of the names Benfica are looking at, the Eagles have already enquired Racing over the availability of the Poland international.
And reports emanating from Portugal suggest that Racing are open to selling Smolarek, who joined the club nearly a year ago from Borussia Dortmund for a reported fee of €4.8 million.
"I have three years left on my contract, so any decision has to be made by the club," he said.
"If I want to play or not in Portugal that's something I cannot answer because I have a contract with Racing," said Smolarek, who did not wish to comment on the alleged interest from Benfica.
"I do not know anything on that subject. Only the club can talk."
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Benfica wants Santander's Smolarek
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