Bayern Munich remain firmly opposed to a possible football Super League, CEO Jan-Christian Dreesen has reiterated.
Super League developers A22 head Bernd Reichart said earlier in the week that Bayern could be "a significant part" of such a concept, but Dreesen would have none of it in an interview with weekend paper Welt am Sonntag.
"For us, that is not an option at all. Our position is irrevocable," Dreesen said.
"I find it incomprehensible, even irritating, how the initiators of the Super League are ignoring our clear statements and are making up stories about how they would like to have Bayern Munich on board.
"That shows how little respect they really have for football. I can only say it very clearly: There is no Super League with Bayern Munich."
Dreesen said that the European Club Association (ECA) had a clear stance against a Super League because "the national leagues are the foundation for each club."
The European Court of Justice (ECJ) ruled last year that governing bodies FIFA and UEFA do not have the right to stop other competitions or prohibit clubs and players from participating in them.
But the ECJ also said this ruling doesn't necessarily mean that a Super League will be approved.
Real Madrid and Barcelona are the main clubs behind a Super League, after a first concept with 12 clubs from England, Spain and Italy collapsed spectacularly in 2021 amid fierce protests from fans, clubs, federations and politicians.