The veteran coach believes the Serie A race will be a race out of the pair.
“I’m happy to see them both there, fighting for this title,” Benitez told La Gazzetta dello Sport.
“You could say it’s become a two-horse race, although Atalanta still have a chance to get back in: seven points seem like a lot, but they’re not insurmountable. However, the two teams ahead have something more, as we’ve already said.”
On Napoli, Benitez said: “And these victories alone would give you an idea of the strength of Conte’s team and his coaching.
“They’ve gone through a series of very difficult matches – first Atalanta, then Juventus – and emerged not just with two wins, but with two incredible comebacks.
“This shows the stature of the players, the personality their coach has instilled in them, and the work behind this achievement.”
He continued: “It’s true that playing every three days is tough, but I also add that the matches – the best part of football – become a training aspect, and coaches know how to make the most of them.
“I believe that for a coach like Conte, with his history, having the Champions League would be very pleasing. It’s not his fault that he doesn’t have it, we know what happened last season, so he tries to make the most of the fixture list the season gives him.
“No one denies the energy expenditure, but few think about the motivation and the drive that certain challenges give.”