Manchester City say they are "puzzled" by Bayern Munich chief executive Karl-Heinz Rummenigge's criticism of the club's conduct over Jerome Boateng.
Boateng has already agreed a four-year contract to join Bayern, but City have been reluctant to sell the defender. Rummenigge stoked the flames by saying City have refused to enter talks over the sale, but they have now insisted the issue is simply a matter of "wildly" different valuations.
A club spokesman told the Sunday Mirror: "Mr Rummenigge's claims are something of a puzzle to us as not one call from Bayern Munich has been left unanswered and indeed a face-to-face meeting and several conversations have taken place on the topic.
"A personal deal has clearly already been agreed by Bayern, directly with the player, but our respective valuations vary wildly."