The Scottish leader, who is campaigning for a "Yes" vote in September, slammed Osborne for bringing party politics into an economic debate.
"In short, what was presented was not an economic assessment but a campaign tactic" he said.
Westminster's two other main political parties – the Conservatives and the Liberal Democrats – have also rejected the SNP's plans for a currency union in an independent Scotland.
(Read more: Barroso ruffles Scottish feathers over EU membership)
"Scotland needs a stable currency, within a secure single market, so that Scottish companies have the best chance to grow and create jobs. Staying in an unstable currency union would have serious economic consequences" said John Cridland, CBI Director-General.
"With the three main UK political parties making it clear that keeping the pound after independence is not an option, it is maintaining the Union that offers the stability of sterling that businesses need."
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