The SFA have repeatedly voiced their opposition to the concept of the home nations joining forces on a one-off basis for the 2012 Games in London.

They fear it will ultimately lead to Scotland being stripped of its status as an independent football country.

Smith has now gone further, claiming football should not be an Olympic sport in the first place.

In a wide-ranging interview with BBC ALBA's Spòrs programme, Smith reiterated his stance on Team GB, before going on to add: "The Olympics should be the pinnacle of any sporting event and that certainly isn't the case for football.

"You could argue the same for tennis because that's not the pinnacle of tennis, to win the Olympics.

"It also an Under-23 event, which means it's a discriminatory event.

"There's no other Olympics event that's got anything to do with age. Football's the only one.

"Why's it not an event for left-footed players or players who are 5ft 6in?"

Despite not wanting Scotland to merge with England, even on a temporary basis, Smith remains determined to revive the annual fixture between the two countries.

He revealed there had even been an agreement for a match at Wembley last May but that Celtic and Rangers would not make their players available as they had tours planned.

Smith cancelled the game and was upset when it emerged the Old Firm were not going to tour after all.

"We were disappointed with that because we had resurrected the game and now it's difficult to fit in," he said.

"We are in discussions with England and, going forward, we will be speaking again about getting a Scotland-England game together."

Smith also renewed his call for Kris Boyd to end his international exile.

In October, the Rangers striker dramatically announced he would not play for Scotland again while George Burley remained the manager.

The move angered both Burley and Smith, with the SFA chief urging Boyd, 25, to change his mind and apologise.

Since quitting the international stage, Boyd has been in sensational goalscoring form, netting 18 times in his last 16 Rangers appearances.

Burley hinted earlier this month he would consider picking the striker if Boyd made himself available again but the Scotland boss told PA Sport this week he was only concentrating on the players currently at his disposal.

Smith, himself a former Rangers forward, insists he appreciates Boyd's frustration at being repeatedly snubbed by Burley since the former Ipswich and Hearts boss took charge a year ago today.

But the SFA chief was adamant the player's reaction to being left on the bench in October's goalless World Cup qualifying draw against Norway was unacceptable.

"I think he left because he was a bit upset about not being put on the field," Smith said.

"And, to a certain degree, there was a case for saying if you're struggling for a goal and your top scorer's sitting on the bench, put him on. I could understand to a certain degree he was upset.

"I was not too pleased that he walked out and he made it very clear that it was because of the manager and if it was a different manager in charge, he would come back.

"I think that should be sorted out. I'd like to see Kris Boyd change his mind on it, but if he doesn't, we just have to get on with it."

:: The first part of Gordon Smith's interview will be broadcast during BBC ALBA's Spòrs between 8-10pm tonight and part two will be broadcast next Saturday. BBC ALBA is available on Sky channel 168 and on Freesat channel 110.