Footballer of the Year Michael Darragh Macauley has rejected Donegal manager Jim McGuinness' suggestion that Dublin "are way out in front of any other team" in terms of player preparation.

The Dubs are closing in on back-to-back All-Ireland SFC titles and face Donegal in the semi-finals on Sunday week.

McGuinness this week suggested that Dublin GAA generally has opened up a divide over the rest of the country in terms of the infrastructure it can provide for players.

"I suppose if we were having this conversation 10 years ago, you would say Kerry were the team that had all the resources," said McGuinness.

"They really looked after their players - jobs, Kerry Group supporting them and all that type of thing. But Dublin have just, you know, it was like Abramovich going into the Premier League. It's a different ball game."

But experienced midfielder Macauley said he didn't agree with the remarks and claimed that some counties he's played against actually have better facilities than Dublin.

"From playing college football, I would have got some insight into a lot of the other counties around the country and, from what I can see, it's very similar (to Dublin)," said Macauley.

"When I initially came into the Dublin set-up, I thought we were way past everybody else. But then I realised that everyone shares the same strength and conditioning coaches, shares the same techniques.

"A lot of the facilities have been a lot better in different counties where we've been. So, to be honest, I wouldn't agree with those comments.

"As regards the facilities and coaches, etc, I think it's pretty much a level playing field. Honestly, I believe that at the moment.

"I would know a lot of the lads from different counties and they all have the same gig.

"Look, Dublin have got their underage structures right over the last while and I suppose it's maybe a product of that which has come through at the moment.

"It's not really any big secret that we've been successful at underage level and those lads are starting to come through now at senior level."

Macauley said the result is that Dublin's senior panel has never been so strong, with intense competition for places.

"The competition is absolutely disgusting at the moment," said the Ballyboden St Enda's club man.

"It's so tough trying to get a jersey and lads are rightfully trying to kill each other to get a jersey."

"It's so tough trying to get a jersey and lads are rightfully trying to kill each other to get a jersey." - Michael Darragh Macauley

Macauley confirmed that defender Ger Brennan is back in full training and available for selection having missed the season so far due to club commitments and ankle surgery.