Showalter, who took over the Orioles in the middle of last season, reportedly talked about how he "screamed" at Jeter at Yankees Stadium.
"Our guys are thinking, 'Wow, he's screaming at Derek Jeter.' Well, he's always jumping back from balls just off the plate," he said. "I know how many calls that team gets, and yes, he ticks me off."
The two-time A.L. Manager of the Year made a few sarcastic comments regarding Epstein.
"I'd like to see how smart Theo Epstein is with the Tampa Bay [Rays] payroll," Showalter reportedly said. "You got Carl Crawford 'cause you paid more than anyone else, and that's what makes you smarter? That's why I like whipping their butt. It's great, knowing those guys with the $205 million payroll are saying, 'How the hell are they beating us?'"