
Liverpool's financial problems make the chances of Heskey completing an extraordinary return to Merseyside slim.
Aston Villa will resist efforts to sell to a top four rival and expect at least £5m, which is well beyond what Benitez can currently afford.
But if Benitez can scrape any funds together by the end of the month he'll bid for the Aston Villa target man.
The Kop boss believes the former Anfield striker is a better option than 33-year-old, ex-Manchester United hitman Van Nistelrooy.
Liverpool need a target man to complement Fernando Torres rather than an out-and-out goalscorer.
Heskey has struggled to match his international form at club level since his £3.5m move to Villa Park. Martin O'Neill secured the England striker relatively cheaply because he had just six months left on his Wigan contract.
But Heskey is understood to be excited by the prospect of a return to Liverpool even though there remain numerous obstacles in the way.
Liverpool were Heskey's first choice when he left Wigan 12 months ago, but a bid never materialised.
"I am not looking to sell players in January but I don't have a clue what will happen this month," said O'Neill on Saturday after his team's FA Cup win over Blackburn.
"We are trying to sign players because we will need the squad for a long season ahead."
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