Depor hit back in Makaay row
The Bundesliga champions have claimed that a four-year contract has been agreed with the 27-year-old Dutchman.
Bayern also state that a é¼15 million offer is on the table and they are just waiting to agree on a final fee with the Spanish side to complete the move.
However, Depor have been angered by comments from the Germans and have issued a statement insisting that despite all the talk they have still to receive an official offer from Bayern.
"In spite of what has been said by Bayern, claiming that Depor has a firm offer on the table for the transfer of Roy Makaay, at no moment has the German side formulated a proposal in writing for the economic conditions of the transfer of the player," said Depor's statement.
The Spaniards say that Bayern are well aware of the value they estimate Makaay is worth but are trying to get him on the cheap, so have so far failed to match Depor's asking price.
"The only personal conversation between the leaders of both organisations was the reported one in Madrid approximately a month ago with the very distant positions.
"Later, personal conversations with the representative of the player in the city of La Coruna and telephone calls with the representative of Bayern, Giovanni Branchini, reported the differences but, sometimes the proposals of these representatives have been deprived of authority through declarations to the press from the leaders of Bayern.
"Bayern knows perfectly, through the representative of the player, the net amount demanded by Depor to carry out the transfer of Makaay.
"This is the reason why Coruna waits for the proposal in writing from the German club."
The argument looks set to rumble on between the two clubs but with the Champions League deadline for signing players drawing closer, Bayern must move soon to avoid losing out on the prolific marksman.