They meet in a crucial game on Wednesday, with Dortmund three points clear of their rivals.
Borussia CEO Hans-Joachim Watzke said: “You don’t win a game with psycho strategies. I just don’t think it is possible so it bounces off us.
“Our players are cracking up laughing with this Bayern talk. Ours is a new generation of players who just love to play football and want to win the next match.”