The Ajax boss feels the Italy star can get his team results on his own, but he is confident of getting a result against Milan if his team can maintain the right attitude
The Argentine netted a hat-trick during the Blaugrana's 4-0 rout of the Dutch giants in their first Champions League match of this season a fortnight ago.
And, ahead of their meeting with the Rossoneri, De Boer has warned his troops that Balotelli can have the same impact.
"Messi is a player that can decide a match and with Balotelli it's the same," the 43-year-old said at a press conference.
"Balotelli is a fantastic player and next to him are players who can also make the difference. Milan have three very strong forwards and and a good midfield."
Despite Milan being favourites to win the match, the Ajax coach is confident his side can gain something against Massimiliano Allegri's men if they maintain focus for the whole game.
"But I am positive, I think that if we remain focused for 90 minutes we can get a good result here," he continued.
"We will go into the match with a positive attitude. We do not have a team that can hang back and play on the counter but they do.
"The most important thing is that we try to take three points."