Rangers chief executive Charles Green has put forward an alternative plan for the future of Scottish football.
A proposal for 12 teams in Scotland's top two divisions, underpinned by an 18-team third tier - starting next season - will be assessed at a meeting of the Scottish Football League clubs on 31 January.
However Green insists most fans do not want the 12-12-18 model and has backed a 14-14-14 set up with the changes delayed until the start of the 2014/15 campaign.
In a statement issued on Rangers' official website, Green said: "I am fully aware that the interests of fans and the duties of directors of football clubs, who have to balance books, do not always align.
"However, it seems absurd that, when most fans are so implacably opposed to the 12-12-18 model, their views are being cast aside.
"I would like to set out what Rangers believes to be a workable way forward that may appeal to fans of all clubs.
"First, we think any reconstruction should be implemented not next season but the following season so that every club knows what it is playing for at the start of the season.
"Secondly, we believe that further consideration should be given to a 14-14-14 model, which can be constructed in a way that ensures there is no loss of games but will deliver greater competition through the leagues, particularly with the implementation of play-offs.
"I cannot understand why this model has been so readily discounted when fans are clearly looking for larger leagues. I know there are various opinions regarding splits in such leagues but they cannot be any more complicated than what is now being proposed."
The statement continued: "Finally, I am fully aware of the unique challenges a club the size of Rangers face in Scotland. That is why we must explore all options for the long-term, including playing out-with Scotland.
"Of course, that is not something anyone is expecting could happen tomorrow but, over time, things are likely to change in football and we must be ready for such potential outcomes.
"In the meantime, we hope that the powers that be in Scottish football pay heed to the views of supporters who are telling them loud and clear to think again."