The 61-year-old made 453 appearances for Bayern Munich in a 15-year career and set the record in the 1971-72 season, but says his mark will not be beaten, even though it is easier to score goals now.

Muller scored an incredible 68 goals in 62 games for West Germany.

"The record of 40 goals will never be beaten, I believe," Muller, who scored 398 goals for Bayern, told the Bundesliga website.

"Many people say that it was easier to score goals in my day, but that is wrong.

"With today's defences containing four players, it is much easier for a centre-forward to score.

"In my day, there was a sweeper and a defender to worry about, I was always marked by two players."

Last season, VfL Bochum's Greek striker Theofanis Gekas, who later switched to Bayer Leverkusen, was the Bundesliga's top scorer with 20 goals.