"If Lothar confirms this, then soon he will be the general manager at Bayern," Hoeness sarcastically told Abendzeitung.
He added on Sport 1: "Matthaus has become active again in recent months. It was always with women - but now he's suddenly discussing new players at Bayern."
However, Matthaus has defended his claims and insists that it is his responsibility to pass such important information to the public when he receives them.
"Uli Hoeness also knows I have been in the business for 30 years now," he told Sky Germany.
"I have good contacts, not only domestically but also internationally. A reliable source - one who would know - told me that Lewandowski will join Bayern.
"If you have such information - and in this case I am no coach, but a pundit - I have the duty to pass this information on. If I am wrong, I will apologise to Uli Hoeness."
Lewandowski joined Dortmund from Lech Poznan in 2010.