Per the source, the Black Eagles are struggling to meet Balotelli’s wage demands due to currently being under the watch of FFP.
The Istanbul giants are into their final year of a three-season investigation by the FFP and want to ensure they do not run into any financial trouble considering Istanbul rivals have been banned from European competition next season for breaching the rules.
Besiktas will discuss a payment plan to cover Balotelli’s wages and will hold talks with partners willing to help sponsor the deal if it were to go ahead.
The Italian international striker is expected to leave the Reds over the summer and was not included in Jurgen Klopp’s pre-season US tour squad.
The Eagles would be able to offer Balotelli regular first-team as well as Champions League football next season.