IRB chief executive Mike Miller has hit back at the NZRU's threats to boycott the 2015 World Cup by saying that even the All Blacks can be replaced.

Late last month, New Zealand Rugby Union CEO Steve Tew warned that the All Blacks may be forced to miss the next edition of the showpiece event due to financial constraints.

"We lose NZ$13.2million [£6.7million] worth of revenue after income from Rugby World Cup and costs are adjusted. It cannot carry on. We said at the last board conference that we needed a full review of the IRB's financial model, Rugby World Cup commercial rules and RWC money flows. We are waiting with some anxiety what the IRB are going to do about it," Tew told the Guardian.

"The IRB did put an extra £1m on the table for the major unions six months ago which helped and which was appreciated, but frankly the prospects of us going to England in 2015 under the current model are very slim. We cannot continue to sign on for an event that costs us so much money," he added.

Tew was particularly critical of the International Rugby Board's stance on team sponsors, stating that the IRB was costing them money by not affording team sponsors enough exposure as they looked to protect the interests of the tournament sponsors.

The NZRU boss was not alone in his criticism of the IRB, with Australian Rugby Union chief John O'Neil backing Tew's claims that leading teams may not be able to send squads to England in 2015.

However, Miller refuses to be intimidated by the threats.

Asked on Radio Sport whether the World Cup needed New Zealand, Miller responded: "Does the World Cup need the All Blacks? It would be good for the All Blacks to be there."

When pushed for further comment, Miller admitted: "Everyone is replaceable."

Miller criticised the timing of Tew's remarks, especially in light of the fact that the Kiwi was well aware that the IRB would be conducting a review of their economic model after the World Cup.

"He's on the IRB Council, he's been involved in all of the decisions that we've made for the last five or six years, so he knows what's going on. It's the IRB Council that decides where the money goes," said Miller.

"Of course he doesn't talk about the $12m that the NZRU gets from the IRB over the four-year cycle.

"We know what the issues are, which is why we had a conference on the Economics of the Game earlier this year, which Steve Tew was at.

"The conference said after Rugby World Cup, we'd look at the outcomes and whether we'd need to change the model on the commercial rules, the distribution of funds, and on the timing of the World Cup.

"I have huge sympathy for everyone. It's a very tough economic situation at the moment, all of the unions are suffering. We are looking at the issues, we are working with the New Zealand Union, the Australian Union and everyone else and they ultimately will decide whether they get exactly what they want - it depends on whether they can persuade the other council members."

With regards to Tew's grievances regarding sponsors, Miller was less sympathetic.

"Have a walk around Auckland if you think that the All Blacks' sponsors aren't still being able to be involved with the All Blacks," he asserted.

It is not only the NZRU and the ARU who have been critical of the IRB during the World Cup, with Samoa hitting out at the scheduling which has seen some teams face turnaround times of just four days.

"We don't care about the minnows? If that was the case why have we invested tens of millions of dollars over the past five or six years in order to try and make them more competitive? Why did we open up and pay for a high performance centre in Samoa? Why do we pay for the Pacific Rugby Cup, the Pacific Nations Cup, why do we give them coaches, trainers, why do we provide them with gyms with analysis tools?," asked Miller.

The presence of five teams in each pool meant that midweek games where played in order to keep the length of the tournament in check. However, the top tier teams played during prime television times in order to maximise broadcasting revenue and for the most part had nearly a week between games.

"The tens of millions of dollars that we invest in the so-called minnows comes from Rugby World Cup, from broadcasters who want to have the big games at the weekends. It's better than it was last time and we'll make it better next time," Miller explained.

"There's a simple answer. You can reduce it to 16 teams, then you'll have a more even schedule. But we wouldn't want to do that."

Source: Planet Rugby