Borini was still a Sunderland player at the point when Benitez was appointed to be Newcastle boss back in March 2016.
And his comments at the time suggested that he was shocked that Benitez went to Newcastle.
Sunderland were due to take on the Magpies in the Tyne-Wear derby in just Benitez’s second game in charge.
And Borini accused Newcastle of copying Sunderland by changing managers just before the clash.
"Usually that's our trick. We change the manager two games before, then we lose the first one and then we win the derby. They copied us,” Borini said to BBC Sport.
"They have tried to do the same but I don't think it will work.
"Benitez is a good manager. I was surprised because from Real Madrid to come to Newcastle in the position they are, it's a big gap."
Borini was correct in suggesting that Benitez appointment wouldn’t help Newcastle get a win over Sunderland, as the two sides played out a 1-1 draw on that occasion.
Jermain Defoe had lashed Sunderland in front, before Aleksandar Mitrovic netted a late leveller.
Borini is now at AC Milan, where he has seemingly done enough to attract the attention of Newcastle scouts.