The Manchester United boss said he is expecting fouls and an aggressive approach from the visitors, per Samuel Luckhurst at the Manchester Evening News:
Guardiola denied the Norwegian's accusations and said he has never set up his team to play in such an aggressive manner, per BBC Sport.
"Did he say that? With 65% or 70% possession, how do we do that? I don't like it. My side is not built like that, not at all. ... In 10 seasons as a manager, I never prepared for a game thinking about these things. Never.
"In football, you sometimes do that [foul] because the actions are so fast. But I never said we should do it to punish an opponent or cancel them. Maybe after the game you can ask him in the press conference."
Solskjaer's comments have been met with bemusement by the defending champions ahead of the two sides' crucial clash, according to Tyrone Marshall at the Manchester Evening News:
Chris Bascombe of the Telegraph went a step further, saying Guardiola was "furious" about what Solskjaer said, and was "visibly shocked and irritated by the allegation."
Manchester United have conceded more fouls than Manchester City this season in the opposition's half. The Red Devils have conceded 195 free-kicks, while City have only given away 170, according to Opta (h/t BBC Sport).
This is not the first time that Manchester City have been accused of utilising tactical fouls. Former Arsenal defender Martin Keown wrote in his column for MailOnline in October 2018 that midfielder Fernandinho "is a player who is helping them become masters of the dark arts."
Former Manchester United defender Gary Neville has also taken aim at the Brazilian midfielder. He said Fernandinho "trips people up, picks them up, is nice and smiles and gets away with it," per James Ducker at the Telegraph.
Goal's Sam Lee offered his view on the 33-year-old:
Meanwhile, former Premier League referee Mark Clattenburg has written a column for MailOnline in response to Solskjaer's comments and also mentions Fernandinho:
"I have seen Solskjaer's comments about City using tactical fouls to disrupt play when they lose possession, and he has a point. They break at such speed and are so expansive that they are left exposed when they lose the ball.
"City midfielder Fernandinho, in particular, is guilty of these cynical fouls. But then so are all teams in certain situations. Look at United — Nemanja Matic is similar to Fernandinho in that he breaks up play through whatever means he can, that's his job."
Solskjaer's side come into Wednesday's game under pressure after a dismal 4-0 defeat to Everton at Goodison Park on Sunday. The Red Devils have now lost seven of their last nine games and face a battle to secure a place in the top four.
Manchester City head to Old Trafford knowing victory will take them above Liverpool and to the top of the table with just three games left to play.
They will be favourites for victory given the two sides' contrasting form, and Solskjaer's comments are likely to add further spice to what should be an intriguing game.