"J.W. has taken the majority of the [first-team] reps and will be the guy that goes out there and starts for us," Gundy told "SVP & Russillo" on Wednesday.
Oklahoma State takes on the No. 1 Seminoles on Saturday in the Cowboys Classic at AT&T Stadium in Arlington, Texas.
Walsh, a junior, had an up-and-down season a year ago, finishing with 1,333 passing yards, nine touchdowns and five interceptions in eight games played. His 74.5 adjusted QBR ranked fourth in the Big 12 behind Baylor's Bryce Petty (86.6), former OSU teammate Clint Chelf (82.9) and Texas Tech's Davis Webb (79.7).
Walsh, who had five of his eight career starts last season, was battling Arizona transfer Daxx Garman for the starting position in Stillwater. It's possible both quarterbacks may see time against FSU, depending on how the Seminoles' defense lines up against the Cowboys.
"Daxx Garman brings a different twist to our offense," Gundy said. "He's more of a pocket-style quarterback. With these [two] guys there will be a little different style of offense depending on who is in there."