Gian Piero Gasperini has taken fresh aim at former club Inter Milan.
Gasperini was sacked by Inter last season.
"This year Inter is setting up a competitive squad. They are signing key players, unlike last year when they were signing 'extras'," he told Tuttosport.
"Is there any regret? I probably didn't arrive at the right time, with the deserved credibility.
"Now I see Pazzini, who was one of the reasons for my unhappiness, out of the squad. I also see Palacio. I see a defence of three, which is now everywhere - Juventus, Napoli...
"And I also see that in the end Inter finished sixth and they tried to camouflage it and fix it. I do not think that can be considered a reasonable position.
"I do not think I would have done the same, I don't think I would have ended on 58 points."