The Sun says Owen is still privately hurt by comments Allardyce made before the last World Cup.
Part of the reason why he is so determined to play in England's Euro qualifier double-header against Estonia and Russia is he wants to prove Big Sam wrong.
He claimed he should be left out of the opener against Paraguay as he had not sufficiently recovered from injury.
Owen had broken a metatarsal against Tottenham on New Year's Eve and made only one fleeting appearance for the rest of the season.
Allardyce then commented: "If I was England manager, I would forget about Michael Owen."
But Owen was determined to take part and unhappy with Allardyce's comments.
Ironically, he now finds himself in a similar situation. Battling to prove he can play for England - this time just 10 days after a major stomach and groin op - despite Allardyce's reservations.
A source said: "At the time, Michael did not take what Sam said very well. He never forgets who said what about him.
"Even though it was a year-and-a-half ago, Sam is saying similar things to what he said then."