Asked if he'd be sorry to see his former club relegated, Bruce said: "I will be sorry for the players, staff and fans if they go down. Anyone else at the club? No, that's it."
But Gold urged Bruce to have some bottle and explain who he has a problem with.
Gold said: "Steve has consistently made attacks on the board. Does he hold all seven of us responsible including Jack Wiseman, who is 90, or just some of us?
"At the moment an old man thinks he is responsible along with the rest of us and he's not.
"It's time he told everybody what it is we've done wrong.
"The truth is we have done nothing to be ashamed of. We treated him generously and acted more than properly.
"He should sit down with people other than â€˜yes men' and take proper counsel and he will then learn that we have acted more than fairly.
"We reduced substantially what we were owed on his image rights and told him to pay £300,000 over three years because we have shareholders to think about.
"There's about £30,000 left to pay which shouldn't make too much of a dent in the huge bonus he'll get for keeping Wigan up."