Louis van Gaal has taken aim at former employers Manchester United by describing them as "a commercial club" whose priority is money.
The 66-year-old spent two seasons in charge at Old Trafford before he was replaced by Jose Mourinho in May 2016.
Van Gaal successfully got United back into the Champions League in 2014-15 following their dismal campaign under David Moyes, while he also won the FA Cup in 2015-16, but a failure to finish in the top four that season and an increasingly dour brand of football saw a number of fans turn on the Dutchman.
The former Netherlands boss made no secret of feeling let down by United bosses when he was dismissed and has now accused them of being too concerned with their commercial appeal, unlike another of his former clubs, Bayern Munich.
Asked if he still had affection for Bayern, with whom he won the domestic double and reached the Champions League final in 2010, he told Sport Bild: "Of course!
"Manchester United, who I last coached, are a commercial club, quite different to Bayern.
"The bosses are [Karl-Heinz] Rummenigge and [Uli] Hoeness – former players who know what they're talking about. For them, football is the most important thing, not money, as at United.
"That's why I love Bayern."
The world's most valuable soccer teams:1. Manchester United $3.69B2. Barcelona $3.64B3. Real Madrid $3.58B28 December 2017
Van Gaal insists he would not return to Bayern while Hoeness remained as president, however.
The pair have had something of a public spat since Van Gaal's exit in 2011, which included Hoeness accusing him of seeing himself as "the father of God" by suggesting Bayern were reverting to his old methods when they appointed Pep Guardiola in 2013.
Van Gaal, though, feels his work at the Allianz Arena has been vindicated by his impact on the careers of Philipp Lahm, Thomas Muller and David Alaba.
"As long as Uli Hoeness is at the club, I wouldn't work there," he said.
"Philipp Lahm played at left-back and I was the first to put him on the right. Then I had a huge argument with Hoeness, who wanted to have Lahm on the left.
"History proved me right: Lahm became a Champions League and World Cup-winning right-back.
"It was the same with Thomas Muller. It was the same with Alaba. Alaba is still one of the greatest talents Bayern have today."
