As exclusively revealed by Goal, the Uruguay international has been the subject of two club record bids from Arsenal, the second of which amounted to £42 million, and is eager to leave Merseyside.
Suarez has since returned to pre-season training, and featured in Liverpool's pre-season fixture against Melbourne Victory in Australia, and Ayre insists he is going nowhere.
|16/1||Luis Suarez is 16/1 with William Hill to be the Premier League's top scorer
"Despite what people think we've not had an intention of selling Luis, we've never said we want to sell Luis.
"He continues to work hard and train hard for Liverpool. That will continue and I'll expect him to be here at the start of the season."
Ayre confirmed that the Arsene Wenger has made two approaches for Liverpool's star striker, but rejected the bids out of hand.
He continued: "It's not something we're interested in and, as our fans would expect, we rejected both. The player is not available for sale - that's where we are and that's where we'll stay.
"I wish I had £1 for everyone that's stopped me in the street saying 'make sure Luis stays'. That's what we're doing."
Since Suarez's return to the fold, the managing director has been impressed with his professionalism and was delighted with the reception the fans gave him.
Ayre added: "I don't think his demeanour has changed - he's been a professional throughout. It's just business as usual.
"Luis was on the back end of tour with us. He joined us in Melbourne, and seeing the fantastic support and adulation, nobody will know more than Luis how much he's loved by this football club.
"I'm sure he's going to stay - that's always been our ambition and that's what we expect to achieve."