Sheffield Wednesday midfielder Michael Gray today denied making "sick jokes" about Stephen Gately while Coventry's Aron Gunnarsson was being treated for a serious injury at Hillsborough on Saturday.
Former Boyzone band member Gately was found dead in his apartment in Port Andratx, Majorca, nine days ago and his funeral was held in Dublin on Saturday.
Gray was accused of distasteful remarks by Coventry striker Leon Best while team-mate Gunnarsson was on the floor.
Gray, who has apologised to Gunnarsson for trying to get the Icelandic midfielder to his feet after the challenge by Leon Clarke, said: "Obviously I did not realise Aron Gunnarsson's injury was a bad one at the time and I'm sorry for what happened.
"It was something that happened in the heat of the moment and if I had known the player had potentially sustained a serious injury I certainly would not have tried to get him to his feet.
"I hope Aron's injury is not a serious one and I wish him a speedy recovery."
On Best's allegations, Gray told Sheffield Wednesday's official website: "Anyone who knows me knows I would not conduct myself in that way.
"I find it disappointing that another player would suggest I made those kind of comments. The words that have been published are misleading and way off the mark and I dismiss them completely."
Best had told the Coventry Telegraph: "Gray tried to get him to get up and then he was making sick jokes about Stephen Gately when the people carrying the stretcher were coming on."