The Uruguayan international, who signed a new long-term contract at Anfield last year, has been linked with a big-money move to Bayern Munich, who will be led by former Barcelona boss Pep Guardiola next season.
While Mancini has admitted that he 'likes' Napoli frontman Edinson Cavani, the Italian also named Suarez in a list of players he admires.
"I like [Cavani], but all the world wants him," Mancini told The Guardian. "There are big players. I don't know what can happen. Suarez plays for a top team like Liverpool."
Meanwhile, Mancini is focused on going head to head with Chelsea in the Premier League this Sunday.