Torunogullari told FutbolArena: “We are most definitely not interested in Balotelli, we have made no offer and have not even considered him.”
Balotelli was reported to have been offered to Besiktas by his agent Mino Raiola.
The Express [via Fotomac] quote Raiola as saying: “I offered (Balotelli) to Besiktas and I’m waiting for the response,” Raiola is quoted as saying.
“I believe they responded positively. Besiktas’ president said earlier that the deal with the Italian player (could happen).
“With further talks I see the possibility of this transfer, 100 per cent.”
Besiktas have however, denied any involvement with Balotelli and will instead focus on keeping Germany intentional Mario Gomez at the club.
Gomez joined Besiktas on loan and played a key role in guiding his side to the league title last season scoring 28 goals in the process.
The Germany star is however, on loan from Fiorentina and Besiktas are yet to have agreed a deal with the Serie A side to bring him in on a permanent move.
Galatasaray have also been linked with Balotelli and are reported to be considering a loan bid for the Liverpool man.
Balotelli spent last season on loan at AC Milan scoring three goals and providing one assist in 23 appearances.