Leeds United boss Marcelo Bielsa denies instructing his players to make tactical fouls in victory over Southampton.
Saints manager Ralph Hasenhuttl dubbed Leeds a "nasty" team for their fouls.
But Bielsa responded today: "If we made tactical fouls which stopped them counter-attacking then I understand his comment, but I sincerely didn't think we made them. If you, who ask me the question, analyse the game and see the fouls, you will see if it's fair or not. I think what the rules allow, you have to permit it.
"What the rules permit, we have to accept it. I prefer not to use the regulations. What I would prefer is to make the game in its best form. The rules can be used for the game to be fluid, which is the objective in which the rules were created. To make the game more beautiful, but they can also be used to within what's allowed, to make the game less beautiful. This is legitimate.
"I sincerely don't think we did this. If their coach said this, then maybe I am in the wrong."