Louis van Gaal said he will contest an FA charge of bringing the game into disrepute and believes he has done nothing wrong.
The Manchester United manager was charged for his comments after the 0-0 draw against Cambridge in the FA Cup when he stated: "Every aspect of a match is against us -- the pitch, the referee."
The FA charge stated the Dutchman's words "allege and/or imply bias on the part of the match referee and/or bring the game into disrepute."
Van Gaal, who has until Feb. 9 to respond, said he was surprised to be charged and maintains his innocence.
"I'm not angry, I'm disappointed," the 63-year-old said in a news conference. "Still, up to now, I don't think I said something wrong."
The former Ajax, Barcelona and Bayern Munich manager believes he has an impeccable disciplinary record as a manager and feels he was just generalising by talking about the way many people want an underdog to win.
He added: "I am a trainer, coach or manager for nearly 30 years and I have never been charged up until now. I said in the press conference the same phrases that everyone is in favour of the underdog.
"Everybody is for the underdog. I cannot imagine the FA has charged me but it is like that."
Asked directly if he would contest the charge, Van Gaal replied: "Yes, of course. I never said anything wrong. You can confirm that I never say something about the referee."
Sir Alex Ferguson used to say that the FA treated United differently but Van Gaal insisted he could not agree, adding: "When I say that, then maybe I am rightly charged so I don't say that."