Reports suggest that Juventus have accepted an offer worth €12m (£10.3m) for Matri – with the striker keen to make the move to the San Paolo.
Matri is expected to sign a five-year contract worth €2.7m (£2.3m) per season.
La Gazzetta dello Sport reports that Skrtel may be joining the Italy international in Naples with Benitez expected to raid his former club with the Slovakian deemed surplus to requirements at Anfield.
Agent Ernesto Bronzetti believes CSKA Moscow “changed their minds” over Keisuke Honda.
Milan already have a deal in place to sign Honda when his contract expires on December 31, but have been trying to bring him in six months early.
Talks appear to have broken down and the Russian club accused Milan of acting unfairly in the negotiations.
“Milan did not behave unfairly on Honda, as it was CSKA Moscow who changed their minds,” FIFA agent Bronzetti told La Gazzetta dello Sport.
“CSKA felt Honda was worth €20m (£17.2m), but seeing as he was only six months away from becoming a free agent they requested €5m (£4.3m).
“Milan offered €3m (£2.6m), which was considered insufficient. CKSA even bought a Bulgarian player to replace Keisuke, but he got injured and that was probably the reason for their change of mind.
“I can’t understand why CSKA are angry with Milan, seeing as the contact between the clubs was immediate and at the top level with clear communication.”