Five-times champions Brazil are one of the favourites to win the 2010 World Cup in South Africa after adopting a ruthlessly, efficient approach in qualifying that was not particularly attractive to watch.
Beckenbauer, the only man to win the World Cup as a coach (1990) and player (1974), is clearly not a fan.
"If you talk about Brazil, then in my mind it is the team (that won the World Cup) from 1970," he told delegates at the Soccerex business convention.
"Carlos Alberto, Pele, you know (always played) offense, offense. In this team they have just one striker Kaka and a little bit behind you have Robinho.
"He can play in a circus but he's not a team player. I don't know this Brazil. I don't like the style the team play," added Beckenbauer.
Dunga, Brazil's World Cup-winning captain in 1994, was appointed after the 2006 finals despite having almost no top-level coaching experience.
One of his tasks was to instil discipline and pride in the players but many purists dislike the team's counter-attacking style under him.
"The coach is angry with me because I say this publicly but sorry, for me, Brazil is (about) offense, scoring goals, not controlled soccer," said Beckenbauer.
"For me Spain is the best team in Europe and maybe the best team in the world right now."
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