Mancini has been linked with a move for Suarez in the summer as he looks to bring in a replacement for Mario Balotelli.
Suarez will come up against Mancini this weekend when the Reds visit the Etihad Stadium on Sunday and the City boss is a big fan of the Uruguayan forward.
"Suarez for me is a top player," Mancini said. "I like him because he is strong and he works hard.
"For me, he is one of the best in England."
Asked if he would like to sign Suarez, Mancini laughed: "Suarez? But he plays for Liverpool.
"Yeah I like his quality. He has quality and he is strong."
Suarez recently pledged his future to Liverpool saying he would stay at Anfield even if they fail to qualify for the Champions League.
Mancini also warned of the dangers facing his side as Liverpool come to the Etihad Stadium this weekend.
The Italian believes the Merseysiders are well capable of qualifying for the Champions League and feels City will have to be at their best to avoid slipping up.
The champions can ill afford to drop many more points as they seek to pull Manchester United back at the top of the Barclays Premier League.
Liverpool's recent run of good form was undermined by their shock loss to Oldham in the FA Cup last weekend but they responded with a positive display in a 2-2 draw at Arsenal in midweek.
That has ensured they remain firmly in contention to finish fourth, which would fully vindicate manager Brendan Rodgers' methods after an at times difficult season of transition.
Mancini said: "When you want to change it is difficult sometimes.
"He (Rodgers) did some good results but Liverpool is always a strong team.
"I watched the game against Arsenal, they played well.
"It will be a dangerous game on Sunday. If we want to win, we should play well and score when we have a chance."
Liverpool have lost just one of their last five Premier League matches, to United.
The Oldham result aside, the Reds seem to have recovered well after defeat at Stoke on Boxing Day and Mancini would not be surprised to see them make the top four.
He said: "Yes, if they continue to play like in the last month, because they did well."
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