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The Reds are understood to have been in contact with Ajax regarding the Uruguay international, but the two sides' valuation of the striker remain some way apart.
De Boer told De Telegraaf the club will not let Suarez go at the end of the transfer window as he needs time to bring in a replacement.
He said: "We won't let Luis go on 31 January at 23.55. It logical and a deal which I made with Rik van den Boog (general director of Ajax).
"To replace Suarez will be difficult, but we are ready. We have a Plan B, we know what we want if he leaves."
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The Dutch side are being linked to Eidur Gudjohnsen of Stoke City and SC Heerenveen's Bas Dost if Suarez does move on.
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