Lewis has endured a tough year in charge of Welsh rugby

Moffett told a Sunday newspaper that Welsh rugby has "lost its way" under the current WRU management and said he would consider returning if asked.

But in an open letter published in the Western Mail, Lewis defended his first year in charge and suggested Moffett takes up a role at the Ospreys.

"He has close associations at the Ospreys," says Lewis in his letter.

"Maybe he could link up with (Ospreys managing director) Mike Cuddy and work towards building on the success now being achieved at the Liberty Stadium."

Moffett resigned as WRU group chief executive in December 2005 for "family reasons" after three years in charge.

Under his stewardship, the WRU turned a �3.7m annual loss into a pre-tax profit of �3.6m in his final year and he introduced a slimmed down management board.

The Australian also pushed through the creation of five regions to replace the nine top-flight clubs, and was at the helm when Wales won the Grand Slam for the first time in 28 years in 2005.

Moffett took great strides at the WRU but also made a few enemies

But in an interview for the Wales on Sunday, Moffett claimed no progress has been made since his departure as the "momentum" of his reforms has been lost.

"The financial situation is a huge concern for me," said Moffett, who launched a similarly scathing attack on the WRU after Wales' early World Cup exit.

"The WRU now finds itself dealing with an operating loss and I'm sure that could have been avoided.

"Since I left, the head count at the WRU has gone up pretty dramatically, with a raft of appointments being made.

"I just don't think Welsh rugby can afford that. Costs are shooting up and that needs to be addressed. It's time to get the house back in order.

He added: "If I was asked, now my health is 100% I would be more than happy to come back and work with somebody like Warren Gatland, the new Wales coach, to get Welsh rugby back on track and deal with some of the issues facing the game."

Current chief executive Lewis has endured a tough baptism since taking over in October 2006.

He clashed with the four regions before the World Cup over compensation for their players' absence and then sacked national coach Gareth Jenkins a day after Wales failed to reach the quarter-finals.

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In September came the announcement of a �2.3m operating loss for the last financial year, and then calls were made for the entire WRU board to resign over their handling of the World Cup fall-out.

But the central focus of Lewis' letter says the WRU have taken tough decisions over the past year to achieve a rosy 2008.

They are "on course to deliver a secure future for Welsh rugby", he says.

"We have invested in the systems and the structures to support and develop the players and, just like any business, we unashamedly want to realise that investment in full," said Lewis.

"The best systems are now in place here in Wales so we want players to have close access to the right people to help their progress and we want that progress to be defined by the success and sustainability of our four regional teams.

"Everything we aim to do is for the benefit of the game at those elite levels and in the community game to boost participation in rugby.