The Red Bull and Mercedes team principals, respectively, clashed last season culminating in the events of Abu Dhabi where Max Verstappen controversially beat Lewis Hamilton to the championship.
“It’s not personal in any way,” Horner told Sky about his rivalry with Wolff.
“Toto is Toto. He’s done a phenomenal job with Mercedes. He’s obviously come into the sport from a very different background to me, he’s very much from a financial background.
“And it is very easy to pull his chain, and you can see it.
“Sometimes it affects him. So of course when you’re competing, and last year was so intense and of course it was the first time he’d ever been in that situation, it’s always interesting to see how people react.
“When they’re smashing headphones, you can see that you got to them.”
Horner said, when asked if was a better team principal than Wolff: “That’s not for me to judge.
“I’m focused on what I’m doing, you guys are the judge and jury.
“I’m focused on what I’m doing and he’s focused on what he’s doing.”
Horner and Wolff have clashed again this season, most notably over the rules surrounding porpoising which has most severely impacted Mercedes.
Wolff led Mercedes to seven consecutive driver’s championship (six for Lewis Hamilton, one for Nico Rosberg).
Hamilton was denied an all-time record eighth title last December as Verstappen claimed his first – the fifth driver’s title for Red Bull that Horner has overseen.