The striker swapped Manchester for Milan in a £20 million deal, but despite the striker's arrival at San Siro, Lippi still feels Juventus are the team to beat in Serie A.
The Bianconeri signed players such as full-back Federico Peluso and striker Nicolas Anelka, while Napoli secured the services of defender Rolando, midfielder Josip Radosevic, winger Pablo Armero and forward Emmanuel Calaio in January.
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"The biggest coup of the window was Milan signing Balotelli, but Juventus remain the team to beat. The other clubs have made some changes, but not enough to change things," Lippi told Tuttosport.
"Napoli undoubtedly strengthened their team in every area and they will fight for the Scudetto with Juve. However, Juventus are still the strongest team for me.
"Players such as Kwadwo Asamoah, who comes back from the Afcon, and Giorgio Chiellini who will return from injury can be seen as new additions as well."
Juventus currently hold a three-point lead over Napoli in the Serie A table.