Rangers have described Scottish football reconstruction plans as an "abomination" in a statement written by new director of communications James Traynor.
Scottish Football League chief executive David Longmuir today expressed confidence that a planned merger with the Scottish Premier League would be accepted by clubs in his organisation.
But Rangers hit out at plans for a 12-12-18 structure in an article posted on the club's official website.
The statement read: "This abomination will now be pulled and stretched by selected members of the SPL and SFL in a desperate attempt to make it more presentable.
"It's ridiculous, especially when you remember the two 12s will fragment into three eights."
The article also accused those running Scottish football of "sheer hypocrisy" by apparently taking fans' views into account when Rangers chief executive Charles Green's newco application was rejected by SPL clubs, but ignoring calls for a larger top division.
Traynor wrote: "If they were listening to fans they wouldn't be sticking with a top division of 12, and if there was any integrity there would be no rush to bring in changes for the start of next season.
"If they were listening to fans they wouldn't be sticking with a top division of 12" - Rangers statement
"If, as seems likely, the structure is altered for 2013-14 supporters won't get what they've already paid for, especially those following teams striving for promotion. Actually this entire season will be rendered meaningless."
Rangers also accused the SPL of dismissing their views. Fifteen clubs were scheduled to attend today's working party meeting, but all 42 will get a vote on the final plans.
The statement read: "This club, the biggest one in the country, were not invited to take part in talks which will shape the game's future.
"We are then entitled to conclude that this club are not important, which is strange indeed when so many fans of other clubs continue to be obsessed by Rangers, who are simply getting on with their own affairs asking no favour from anyone.
"We do, however, expect common-sense to be applied, along with fair play.
"Look, Rangers will return to the top flight, which will of course have to be rebranded. Rangers will take a seat at the head of the table where, despite the latest insult of being shut out of reconstruction talks, we will act with the good of Scottish football in mind.
"We'll work through the divisions and we will return stronger and better than ever before."
Scottish Football Association chief executive Stewart Regan earlier insisted that reconstruction would not be used to accelerate Rangers' progress.
If plans are introduced this summer and the bottom 18 clubs from this season form the proposed "National League", Rangers would still be on course to return to the top flight by the start of season 2015-16, as they are under the current set-up.
Regan said: "Sporting merit will dictate where clubs will finish and depending on whether this comes into play next season or the season after, will be up to the clubs to decide, and it will be based on where clubs finish.
"There will be no plans for any club to be given preferential treatment."