Mourinho is livid after the Manchester City boss claimed he ‘lied’ over his interpretation of financial fair play rules.
The Chelsea manager said: ‘Pellegrini made comments about the way we spent money. He’s a fantastic coach and I respect him.
Mistaken: Jose Mourinho says Manuel Pellegrini needs a calculator to work out Chelsea's transfer business
‘Academically he is an engineer and he does not need a calculator to work it out. Mata was sold for £37m, de Bruyne £18. That is £55m.
‘We brought in Matic for £21m and Salah for £11m - that is £32m. So £55m less £32m is £23m.
‘So for Chelsea in this window it is £23m - he does not need a calculator for this.
‘They have a team for now, not for 10 years, but for three or four, so experience, potential, power and not worried about financial fair play because in the summer they spent. You do not need a calculator for this.
Making a point: Pellegrini had criticised Mourinho over his interpretation of financial fair play rules
‘He wanted to win the four competitions, but the only thing that is funny is that he talked month after month after month, I never answer to Mourinho - but he did. So he changed. He was the same in Spain.’
Mourinho also claimed YaYa Toure must be banned for three games after his petulant kick at Norwich striker Rickie van Wolfswinkel.
He said: ‘You can do what you want if the referee does not see. So the message is there. If the FA defends football, he has to be suspended.’
Focus: Chelsea manager Jose Mourinho has challenged his players to stay at the top of the Premier League
The Chelsea manager will be without John Terry at West Brom on Tuesday for the second successive game through injury.
But they are top and head to West Brom on a big run as they prepare to fight for the fourth Premier League title in the club’s history.
Finishing touch: Eden Hazard completes his hat-trick from the penalty spot against Newcastle
Sidelined: John Terry will miss the trip to West Brom because of injury
Mourinho said: ‘We are going to fight to stay where we are. We are in the race.
‘I like being top of the Premier League. We have 13 matches to play and the difference between first and fourth is six points.
‘I keep saying I want the fifth team far from us because the Champions League spot is so important.
‘When the fifth is far away we will be focused on the four and then you have better conditions to fight for the title.’