PSG have reportedly earmarked Richarlison as a potential replacement for Kylian Mbappe should the France World Cup winner push through a move to Real Madrid.
Real Madrid have already had one bid turned down by PSG for Mbappe but they have returned with an improved offer and are awaiting a response from the French side.
Richarlison has a contract at Goodison Park until the summer of 2024, having joined Everton from Watford for £40m in the summer of 2018.
The 24-year-old recently returned to Everton after his exertions with Brazil at both the Copa America and Tokyo Olympic games, where he won gold with the under-23 side.
"We are not considering selling him," Benitez told a press conference ahead of his side's trip to Brighton and Hove Albion on Saturday afternoon.
"He's our player, we're really pleased with him, really happy, and hopefully he can score a lot of goals this year for us."
Since joining Everton from Watford, Richarlison has made 121 appearances in all competitions, scoring 43 goals in the process.
