Chelsea boss Di Matteo: Bale entitled to his opinion
The two clubs meet on Sunday in the FA Cup semifinals.
Di Matteo said: "We respect his opinion and we'll see on Sunday.
"Obviously, I don't agree with him."
The sides drew both league matches this season and Di Matteo added: "We played them twice in the league and both games were quite balanced in that sense.
"When you play a one-off game, it's difficult to say who's the favourite because of the form the team's in. The dynamic of the game is different.
"This is a decisive game. We are in good form. We've been getting some good results and the players are confident."