MACAU (AFP) - Manchester United chief executive David Gill fired back Wednesday at Rafael Benitez, saying the Liverpool boss "missed the boat completely" by suggesting he had a conflict of interest.

Benitez, who had earlier accused United counterpart Sir Alex Ferguson of hypocrisy and serial whingeing, returned to the fray Monday to point a finger at Gill, a senior figure at England's governing Football Association.

"Is there a conflict of interest with David Gill at the FA?" asked Benitez, whose side could be overtaken by United at the top of the Premiership if the Red Devils win their two games in hand against Wigan and Bolton.

"That is another fact. It is a fact that one person has a lot of power and control, and is on a lot of committees in the FA. To me that is very strange."

But Gill, who was in Macau to launch United's 2009 tour of Asia, which will take them to China, South Korea, Indonesia and Malaysia, dismissed the comments as "pretty irrelevant in the grand scheme of things."

He said he acts on behalf of the 20 Premier League teams, not just United, in his role at the FA. Phil Gartside, chairman of Bolton Wanderers, and Premier League Chairman Dave Richards also sit on the association's board.

"I was elected over the summer by the Premier League clubs. I'm very clear in my role," he told reporters.

"I think it is totally incorrect to assert that," Gill added, referring to the conflict-of-interest accusation.

"It's not how I work. I do not think I would have been elected for the last two years if that was the case... He missed the boat completely."

Ferguson has already responded to Benitez's initial comments, saying there was "a lot of venom" in what he said.

"He is obviously disturbed about something," Ferguson added after watching his English, European and world champions thump title rivals Chelsea 3-0 -- a day after Liverpool could manage only a goalless draw with Stoke.

"When he reflects on it he must realise what a ridiculous thing he is saying."

Until now, Benitez had enjoyed a fairly cordial relationship with his Manchester United counterpart.

The Spaniard has his own problems to sort out at Anfield, with British reports saying he is in another stand-off with the club's American owners, Tom Hicks and George Gillett.

Benitez reportedly wants the terms of his new contract to include complete control over transfer policy as well as a greater say over how the club's academy is run, although he has played this down.

"I don't have any problems at all with the American owners," he insisted to the Liverpool Echo.

Bentiez still has 18 months remaining on his existing contract, but said in November that negotiations had begun on new terms.