Manchester United boss Mourinho locks horns with Manchester City enemy Guardiola, with claims in the background threatening to overshadow the Premier League clash.
City have been accused of violating Financial Fair Play regulations – something the club deny – with German publication De Spiegel publishing the allegations.
In midweek, Manchester United boss Mourinho refused to be drawn on the matter, merely saying: “I have some thoughts from a few years ago.
“But I’ll keep those thoughts to myself.”
And Mourinho has now refused to be drawn into the matter, discussing it at his pre-match press conference this morning.
“It’s difficult for me to answer because I focus on my job,” he said.
“I focus on the four lines, focus on football, so if you want to speak about their football potential we can speak, and football potential starts with investment.
“After that, of course, there is a quality of the work, of the organisation, I think that is untouchable.
“But what is behind, I cannot say.
“But in this moment I have only to think about football, and to think about football is to think about Manchester City as a football team there.”
Meanwhile, Mourinho has also insisted he is not bothered by the gap between the two teams.
City sit top of the table, nine points clear of a United side who are, slowly but surely, fighting their way up the table.
And Mourinho added: “If we draw then the gap in points is nine and if we lose it’s 12 – I don’t think it’s the way to look at the match.
“I think we have to think just about the match.
“The match is difficult enough by being an isolated event.
“If you want to put that match into the context of where we are, where we can be, then it becomes even more difficult so I just want to play the match as an isolated event.
“It’s a very difficult match against a very difficult team, but I don’t think they think it is an easy match for them.”