The experinced manager stated that he has never heard anything positive about the Italy international and that he has never been interested in signing him.
“Balotelli is not part of my plans,” Gunes was quoted as saying by EuroSport.
“I don’t have a favourable opinion of him. I have never heard anything positive about him.”
Balotelli was once regarded as one of the best young strikers in world football but his career has been in rapid decline. The 25-year-old has flopped at Liverpool and disappointed while on loan in his home country with AC Milan.
The Italy international looks set to leave Liverpool after the Reds boss Jurgen Klopp omitted Balotelli from Liverpool’s pre-season squad which travelled to the States this summer.
Besiktas are on the lookout for a new striker after last seasons top scorer Mario Gomez left the club after a successful loan spell last season.
The Black Eagles won the league title last season and booked a place in the Champions League group stage in the process.