Muralitharan, who has 1334 international wickets to his name, has hit out at Sri Lanka Cricket (SLC) for not reviving the game.
Issuing a statement, the 46-year-old said: "I am of the view that it is an insincere, cunning move, more to use us when the cricket administration is in such a deplorable state and I stand by the sentiments that Mahela has expressed of not being able to trust the system as per his own experience of attempting to resolve pressing issues which was never implemented."
"It is sad that national cricketers are not consulted until it (the sport) hits the rock bottom. I would not hesitate to give my time if I do realise the genuineness and credibility of the administration despite my own professional coaching engagements worldwide," Muralitharan added.
Earlier on Thursday, Musthapaha had appealed to Sri Lankan greats Aravinda de Silva, Roshan Mahanama, Jayawardene, Kumar Sangakkara and Muralitharan to join the board as consultants.
The request came after a court delayed the SLC election, which was scheduled for May 31.
Former skipper Jayawardene had also turned down the request.
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