The Togo international was targeted by the Turkish giants over the summer, with Spurs prepared to listen to offers.
No agreement was reached, though, and Adebayor finds himself out of favour at White Hart Lane.
That situation could play into Besiktas' hands in January, with Cebi confirming that the 29-year-old continues to figure prominently on their transfer wish list.
"We were interested in Adebayor in August," he told Besiktas TV.
"The club will target Adebayor again in January, but it's difficult to sign such marketable players."
Cebi has also reiterated that Brazilian icon Ronaldinho remains another possible winter target, with the World Cup winner currently back in his homeland with Atletico Mineiro.
Besiktas are, however, reluctant to speculate on the likelihood of the former Barcelona and AC Milan playmaker being lured back to Europe.