The Italian side are currently second in Serie A and will host Spurs at the Giuseppe Meazza on October 20.
Despite Spurs being in their maiden Champions League campaign, Harry Redknapp's team have so far performed well.
However, Benitez spell as manager of Liverpool has equipped him with knowledge of their Premier League opponents.
"Tottenham is a strong team, with speed and quality and the passion of English teams," he said.
"It will be a difficult game. They have quality players like (Peter) Crouch, Robbie Keane, who I also had at Liverpool, (Gareth) Bale, who is doing very well: he started out as a left-back, now he is an advanced outside attack.
"Tottenham is a very dangerous team because of their speed, especially on the counter-attack."