Reacting to comments Smith expressed his surprise at a claim by Gallop that, "at the current time we have no enthusiasm for this type of expansion".
In a statement released by Central Coast Mariners, whose owner, Mike Charlesworth, has been a leading advocate of expansion into Asia and comissioned the United Kingdon-based group to investigate the possibilities, Smith expressed his disappointment at the governing body's stance.
"We were a little surprised to read David Gallop's somewhat disparaging comments about the potential Hyundai A-League expansion 'project', Smith said.
"This began after a conversation with Mike Charlesworth, the owner of Central Coast Mariners, who has a vision to grow the Hyundai A-League beyond the boundaries of Australia.
"The Socceroos and the Hyundai A-League have much to celebrate but ultimately a 10-team league expanding into potentially conflictive geographic locations needs a plan B.
"We took on the project, which Mike funded, held in-depth conversations with broadcasters and sponsors alike together with Australia's ASEAN neighbouring FAs and indeed the Hong Kong football association too.
"We followed that with lengthy meetings at General Secretary and Executive levels at the AFC and FIFA."
While FFA is understood to be exploring ways to expand its revenue ahead of the new broadcast deal in 2017, Gallop , stressing the need to have 10 sustainable clubs operating before growing the competition.
A proposed expanded regional competition of up to six more club teams from Asia was reportedly presented to the governing body last week, with Gallop asserting there is "no enthusiam" for the proposal.
Smith said: "Without exception, every party understood that the logistics could work (10 day, two game road trips twice a season for each club including training camps) and financially were talking numbers way beyond the Hyundai A-League's expanded expectation, which in turn would have given rise to a number of marquee players plying their trade in the region.
"The governing bodies, whilst acknowledging the current barriers, were more than willing to discuss how those barriers could be dismantled and a special case made for the South East Asian region and indeed the Caribbean region too.
"So Mr. Gallop's recent comments, I am afraid are a little disingenuous."
The World Game reported that seven club bosses are in favour of regional expansion, prompting two of them - Perth Glory's Tony Sage and Brisbane Roar's Chris Fong - to approach Fairfax media to distance themselves from the movement.
Fong told the SMH: "The fact is I have never said I wanted Asian expansion, my interest and only priority is the sustainability and growth of what we already have."
"The A-League is at a critical point," Fong said. "We’ve been successful but the next five to 10 years are as important as the first 10 because, if not careful, we could lose what we have gained.
"A-League boss Damien De Bohun mentioned a couple of years ago the possibly of one or two couple of teams from Asia playing in the A-League – I believe the time to make that happen could be now.
The issue is expected to be raised at a meeting between the club owners and FFA on 9 April.
For his part, Smith was keen to paint his dealings with FFA in a positive light, concluding: "Notwithstanding, he and his management team were always courteous, encouraging and indeed very professional in their dealings with us which is why we are somewhat surprised by his public comments in the last 48 hours.
"As a professional outsider looking in, we really must give great respect to Mr. Gallop and his team for their achievements to date.
"We wish the Hyundai A-League only success and hope that our 24 years' experience in the English Premier League can help benefit Australian football in the future."
