Neil Lennon has rebuffed Rangers skipper Lee McCulloch's claim that the League One side would hold their own in the Scottish Premiership.
Rangers, who have already secured their place in the Ramsdens Cup final against Raith Rovers, are currently unbeaten in League One having picked up a total of 61 points from 63 available.
And the lack of competition against the league's part-timers prompted McCulloch to say the gap between last year's League Two champions and the Premiership is marginal.
"Having played in the SPL myself I don't think there's that much of a gap between the top flight and League One," said the former Scotland international.
But Lennon, who takes his unbeaten side to Hibernian in front of the Sky Sports cameras this Sunday, claims never having mixed it in the third tier of Scottish football makes it difficult for him to judge.
"I can't really draw a comparison between the two because I have never worked or played consistently at that level," he said. "But I would imagine the majority of the football people in the country would disagree with that point of view.
"Last season Queen of the South won that league by a canter but haven't made great inroads into the Championship this season so that would tell you that there is a gulf between League One and the Championship."
Asked if he would like to put McCulloch's theory to the test with a Scottish Cup meeting with Rangers this season, Lennon said: "I am not interested at all. If we get a First Division club then so be it.
"My agenda is to win as many games as I can in the league and try to go unbeaten and defend our cup. But whoever we draw is not really high in my priority list at the minute."
Meanwhile, Lennon admitted he was no further forward in trying to persuade striker Georgios Samaras and midfielder Joe Ledley to sign new deals.
Both are out of contract in the summer and Lennon, who has been linked with a number of players in the transfer window, insists negotiations are still ongoing.
"We have a week to go before things take a different turn and we're hoping we get a resolution between now and next Friday.
"The guys are quite open, they have their own circumstances to look after and obviously their agents will be advising them as well.
"But we have always maintained we'd like them to stay and that hasn't changed."
Lennon also revealed that striker Bahrudin Atajic and defender Stuart Findlay have joined Shrewsbury and Morton, respectively, on loan for the rest of the season.
Check out if Celtic can continue their unbeaten run against Hibernian live on Sky Sports 1 from 12.30pm this Sunday