Ronald Koeman has hit back at Rudi Garcia after the Lyon head coach accused his Barcelona counterpart of being a hypocrite.

Barca boss Koeman last week admitted to being unhappy with "disrespectful" Paris Saint-Germain after a number of their players and staff members discussed transfer links with Lionel Messi.

However, speaking to beIN SPORTS at the weekend, Garcia pointed out that Koeman publicly stated earlier this season that he wants to bring Memphis Depay to Camp Nou once his Lyon contract expires at the end of the season.

"I read that Koeman was a bit offended that PSG talked about Leo Messi before the Champions League match between PSG and Barcelona," Garcia said. 

"He was not shy about talking about Memphis Depay even after the transfer market. It is called the water sprinkler and the sprinkler has been sprinkled."

Koeman, who is preparing his side for Wednesday's Copa del Rey semi-final first leg with Sevilla, responded to Garcia's comments at a news conference on Tuesday.

"The Lyon coach likes to speak to the press a lot. For me he is not an important man," the former Netherlands boss said.

"For me I just have to prepare for the next games and then we will see."

Messi is into the final four months of his Barcelona contract and has been strongly linked with a high-profile switch to PSG at the end of the season.

Speculation over Messi's future rumbles on, as does the discussion over whether the six-time Ballon d'Or winner can be considered the greatest sportsman of all time.

The debate reopened on Sunday after Tom Brady won his seventh NFL championship ring by helping the Tampa Bay Buccaneers to victory over the Kansas City Chiefs.

Asked where Messi ranks on the list of the world's all-time great athletes, Koeman said: "It is always difficult because there are different periods to consider.

"But what Messi has done is something incredible - the number of goals and titles with Barca. I did not see the Super Bowl but Messi is the best in the world at what he does.

"It is difficult to compare him with [Johan] Cruyff and Pele, but what I have seen of Messi is something special."

Messi is expected to return to Koeman's starting line-up for the trip to the Estadio Ramon Sanchez Pizjuan, with Barcelona aiming to extend their six-game winning run in all competitions.

Koeman has a tough selection call to make at the other end of the field, however, as Ronald Araujo has joined fellow centre-back Gerard Pique and right-back Sergino Dest on the sidelines.

Frenkie de Jong filled in alongside Clement Lenglet after Araujo limped off in the 3-2 win over Real Betis, but Koeman is still undecided on who will start at the back against Sevilla.

"It is true that if we put Frenkie as a centre-back then we are missing something in the centre of the pitch," he said. 

"If we can choose a recognised centre-back, it is better to play with him there. Without Frenkie in the middle, we lose something."

Oscar Mingueza can potentially shift into the middle, though that leaves a gap at right-back, while Samuel Umtiti is also in the squad but has struggled for fitness.

"Oscar is with us and he has improved a lot," Koeman said. "He has taken the opportunity to be with us. He knows how to play in different positions and has grown thanks to the help of his team-mates. 

"I have no fear of putting a young man into the side. He has taken the opportunity with both hands. You must improve when you have to press. He has room for improvement, but he is doing things very well.

"As for Samuel, physically he is fine at the moment. He's on the squad list and we have the option to play him. If not, we would not name him in the squad. 

"With his history, we are always aware of his physical condition. We are still thinking about his condition but in the many games he has played he has shown his quality."

Barca are in good form but Sevilla are on an even better run, winning each of their last seven matches in all competitions ahead of Wednesday's first leg.

"They have a good team, are very organised and have good individual quality," Koeman said. "That is why they are up there.

"We will have to be good with the ball because they are going to put pressure on us. But if we are at our top level, we can hurt even a team like Sevilla."