But in parliament today he added: “It is a matter of regret to me that by attending four Aberdeen games, that I have given the impression of acting more as a fan and less as a minister.
“I did, of course, attend other football games – Scotland National team games – and other sporting events, but, when it comes to domestic football, I should have ensured I went to see teams other than Aberdeen.
“It was not planned that way, but I should not have allowed that situation to develop.
“I should have made sure that I attended a wider range of games and not just Aberdeen and I apologise for my error.”
‘Free taxis to the football’
The Aberdeen fan used ministerial limos on a string of visits to Hampden Park and Pittodrie to watch Aberdeen play – claiming he was on official business.
Mr Gray admitted he was joined at six football games, including Scotland games, by a family member or guest.
He said: “They travelled with me but this did not come at any additional cost to the taxpayer.”
Scottish Tory leader Russell Findlay challenged the health secretary during First Minister’s Questions at Holyrood on Thursday, two hours before his apology.
He said ministerial cars are “not free taxis to the football”.
Mr Findlay added: “In the real world, his excuses lack any credibility – SNP ministers are having us on.”
Scottish Conservative deputy leader Rachael Hamilton said: “This is the Michael Matheson scandal all over again.
“Neil Gray used government limos to watch his favourite football team and billed them to the taxpayer.
“He seems to be saying he wasn’t wrong to charge taxpayers – he was just wrong to only go to Aberdeen games.
“Neil Gray hasn’t just given that impression of being ‘more of a fan than a minister’, that’s exactly what he did. He wasn’t even the sports minister when he went to some of these games.
“This is pathetic,” said Ms Armstrong, pictured left. “These excuses are an embarrassment. Neil Gray is treating the public as fools, just as Michael Matheson did.
“This scandal demands a ministerial code investigation because it looks like Neil Gray has misused taxpayers’ money for his own benefit. The SNP must agree to launch one now.
“Taking family members and guests to these games, in limos paid for by the taxpayer, confirms beyond all doubt that these meetings were not government business, but a jolly to watch the football.
First Minister John Swinney defended Mr Gray, stating it has “always been the case” that ministers will attend sporting and cultural events across the country.
He argued the health secretary has attended just five sporting events out of a total of 347 engagements since taking on the role in February.
“I think that rather demonstrates that the health secretary is focused on the job as one might put it”, he added.
SNP Westminster leader Stephen Flynn – a Dundee United fan – came out in support of Mr Gray on Wednesday.
In a social media post, he said: “Of course a politician with responsibility for sport should attend sport in an official capacity when the opportunity arises.
“Neil’s taste in football does, of course, leave a lot to be desired. But it’s irrelevant in the context of his professional responsibilities.”