Stories concerning the potential move first began circulating last month, but as things stand the Brazilian international remains a member of Harry Redknapp’s squad.
However, Portuguese newspaper O Jogo claims talks are well underway and a deal could be completed imminently.
With a year left on his current contract, it will be interesting to see how much the 34-year-old moves for if a deal is agreed.
With Rob Green now back as the QPR’s number one, Cesar knows he must move on as he seeks to extend an impressive playing career. But whether a spell at the Primeira Liga champions is the right move remains to be seen.
In essence he could be swapping one substitutes’ bench for another, but with Benfica promising Champions League football, it may be deemed an offer too good to refuse.