The report claims the Portuguese side, who are on the cusp of elimination from the Champions League at the group stage following their 1-0 defeat to Olympiacos, are struggling to make ends meet after budgeting for a deeper run in the competition.
And they're reportedly preparing to sell Matic to the highest bidder.
The Serbian international has been linked with Liverpool and Manchester United, with Benfica looking for around £25m for his signature.
He's the jewel in the crown at the club, with Rafael Benitez's Napoli also keen to snap him him.
Part of the deal that brought David Luiz to Chelsea, Matic has developed into one of the most talented defensive midfielders in European football.
The report claims Liverpool boss Brendan Rodgers is readying a bid for the winter window, with the Anfield club keen to add solidity to the Reds midfield - a trait that has been lacking since Javier Mascherano left for Barcelona.
But the 25-year-old Serbian has been identified by United manager David Moyes as the perfect addition to their midfield.
Matic and Michael Carrick holding in the United midfield would free Marouane Fellaini to move further forward, into the area in which he did his best work for Everton last season.
With Benfica looking to sell to the highest bidder, whoever matches the £25m valuation first could be the club to win the race.
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