Manchester City has refuted Bayern Munich's claims that the Premier League side are using 'tactics' and ignoring calls over Jerome Boateng.

Bayern wants to take former Hamburg defender Boateng back to the Bundesliga and have already agreed a four-year contract with the Germany international.

However, a deal has yet to be agreed between the two clubs after Bayern offered £12million in contrast to City's reported £17million valuation.

The German giant's chief executive Karl-Heinz Rummenigge had accused City of not responding to their attempts to make contact regarding the chance to discuss a deal.

He said: "They are using a tactic I've never seen. They don't respond, even if we try to contact them.

"I think they are going to have 48 players under contract but, according to Financial Fair Play, they can have only 25.

"According to their last balance sheet, if I'm correct, they're down £127million.

"Maybe they still have a trick up their sleeves but I'm not sure they will be permitted to play in the Champions League."

City, though, has hit back and insists there have been plenty of conversations with Bayern and reiterated that the two clubs' valuations of Boateng 'vary wildly'.

A club spokesperson 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."

Boateng made 24 appearances for City last season after his arrival from Hamburg, but has struggled to settle during his time with Roberto Mancini's side.