Manchester City and Paris Saint-Germain are guilty of inflating transfer fees throughout world football, according to Bayern Munich chairman Karl-Heinz Rummenigge.
PSG smashed the world's transfer record last August in completing a €222 million move for Neymar from Barcelona, while the Ligue 1 champions also paid €180m to buy Monaco prodigy Kylian Mbappe.
City, meanwhile, invested in the region of £200m in their squad ahead of the 2017-18 season, with Pep Guardiola's side then romping to a record-breaking title triumph.
The Premier League champions have since broken their transfer record to sign Riyad Mahrez from Leicester City despite Guardiola saying in January the club could not spend "£100m on one player, or £90m or £80m".