Tomás Ó Sé believes intercounty team costs are out of control and says the GPA are wrong to cast doubt on the GAA's assertion that the rise is 'unsustainable'.
According to Ó Sé, this latest row between the Association and the players' body amounts to sabre-rattling ahead of their looming round of negotiations.
On Wednesday, the GPA hit out at GAA Director General Tom Ryan, claiming he had portrayed the inter-county game as the association's "problem child" in the wake of the release of the GAA's annual report.
Ryan had highlighted the "alarming" increase in the costs of preparing inter-county teams last year, saying these costs were "unsustainable".
But the GPA's statement said it was "disappointing" that "so-called unsustainable costs" of inter-county games were dominating the GAA's attention.
Sunday Game analyst and former Kerry All-Ireland winner Ó Sé told RTÉ Sport's Damien O'Meara that from his view of the GAA's report, they were not suggesting that the GPA or inter-county players were a "problem child".
"My personal view, I don't think the GAA view the players as a problem child as such," he said.
"I think with the whole GPA thing the last few years, I don't think the transparency was there.
"Lately, [Paul] Flynn himself did an interview. It was a good interview and there was no grey area.
"He was talking about the importance of maintaining amateurism, the importance of the club player, the misconceptions around the work of the GPA.
"What he did say, and I think it was telling, was players aren't looking for pay to play. But they shouldn't have to pay to play.
"To think that the inter-county players are viewed as a problem child, I think is completely wrong. €30 million being spent on preparing inter-county teams is too much.
"It totally impacts on other areas of the county boards. For the GPA to describe what is unsustainable as 'so-called unsustainable', I don't think that's right."
Ó Sé called for transparency from both sides on the issue.
"I think there has to be transparency on both sides," he said.
"I don't think the statement from the GAA was anyway looking down on the GPA or wasn't negative towards the GPA or the players.
"But then you have a hard-hitting statement from the GPA and it happens every three years where they are, to be fair, trying to get their share of money for what they need to do."
He also called for the "hard issues" regarding Gaelic Games' future to be dealt with and added "that is player welfare, the competitions and the calendar year".