Scottish Conservative deputy leader Rachael Hamilton said: “This is the Michael Matheson scandal all over again.
“Neil Gray used government limos to watch his favourite football team and billed them to the taxpayer.
“He seems to be saying he wasn't wrong to charge taxpayers - he was just wrong to only go to Aberdeen games.
“Neil Gray hasn't just given that impression of being 'more of a fan than a minister', that's exactly what he did. He wasn't even the sports minister when he went to some of these games.
“This is pathetic. These excuses are an embarrassment. Neil Gray is treating the public as fools, just as Michael Matheson did.
“This scandal demands a ministerial code investigation because it looks like Neil Gray has misused taxpayers’ money for his own benefit. The SNP must agree to launch one now.
“Taking family members and guests to these games, in limos paid for by the taxpayer, confirms beyond all doubt that these meetings were not government business, but a jolly to watch the football.
“Taxpayers have been duped and Neil Gray must now refund them in full.”