Gunes stated that he is not keen on Balotelli and does not have a particularly high opinion of the controversial striker.
The Eagles head coach also ruled out Balotelli having a place in his team last season underlining that he does not have plans for him.
“Balotelli isn’t in my plans either. I don’t have a favourable view of Mario Balotelli. I have never expressed a positive insight on him,” Gunes told FourFourTwo.
Besiktas have been closely linked with the 25-year-old striker ever since Reds boss Jurgen Klopp told him to find a new club.
Balotelli was left out of the Liverpool pre-season squad that travelled to the US recently and is expected to leave over the summer.
The striker has also attracted interest from Dutch giants Ajax and Serie A outfit Napoli.
Besiktas have made signing a new striker a priority after Mario Gomez revealed he won’t be returning to the club after a successful loan spell last season.