In a blog post, Viacom claims the satellite TV operator has "no intention of working with us" and that talks have "moved backwards."
In response, DirecTV says Viacom's statement is inaccurate and that it is ready to make a deal.
Last week, all Viacom networks were removed from DirecTV, including popular channels like MTV, Comedy Central and Nickelodeon.
At issue is the amount DirecTV must pay Viacom per subscriber to carry those channels.
