Ireland hooker Best had stoked the flames ahead of the big showdown at Croke Park by saying Warren Gatland's side have got off lightly in the competition so far.
But Wales second rower Gough has hit back and insists Wales have deserved their 100% unbeaten start to their campaign with successive wins over England, Scotland and Italy.
Gough, 32, said: "We don't read comments like that because we have been tested. In the first half against Italy, they worked us really hard. It was an extremely tough match despite the scoreline.
"And then at Twickenham, England put us under an extreme amount of pressure especially at the end of the first half.
"But we've been happy with our defensive displays for the full 80 minutes and we're just focussing on ourselves and working on our gameplan."
Gough is one of only three survivors along with Shane Williams and Stephen Jones from the last Welsh side that triumphed at Lansdowne Road eight years ago. And the Ospreys lock reckons his teammates must be wary of an explosive opening in Saturday's clash in Dublin.
Gough said: "We know Ireland will put pressure on us immediately and we'll be expecting a fast start. Ronan O'Gara is a very clever player, a great kicker and he knows how to twist and turn a game.
"We will have to keep it tight because they have a habit of getting into a lead. We can't afford a slow start and give him (O'Gara) three or four penalties and let him keep ticking over the scoreboard. We have to stay within a score of them and not let them run away with it. Discipline will be massive because they make you pay with every little mistake."
Gatland's forwards know they will have to step up a notch with influential British Lions and Ireland lock Paul O'Connell returning to the fray after a long-term back injury.
But Gough insists he is relishing the prospect of going toe-to-toe with giant Munster pair O'Connell and Donnacha O'Callaghan.
Gough said: "It's going to be a massive battle and a hell of a game. Ireland have a quality pack and group of line-out forwards which have played together at the highest level for a long time and are well established. They very rarely change their side.
"We know Ireland's line-out is a big weapon and will definitely be a threat. O'Connell is back in the frame and no doubt he will bolster their line-out and O'Callaghan is a fantastic athlete but we're looking forward to it."
Despite lock Alun Wyn Jones's return to fitness after an ankle injury, Gough is expected to be named in Gatland's line up tomorrow (Tues). But the tough talking Kiwi has changed a winning side following Wales's opening two Six Nations wins over England and Scotland.
And despite the crushing 47-8 victory over Italy last time out, Gough insists Gatland ruthless selection changes has got the players on edge. He added: "Nobody is guaranteed selection and you're just glad to hear your name read out.
"It's great because everyone is vying for the jersey and you have to ask the other boys who else is actually in the team because you're just so relieved. That's how intense the competition is.
Gough's Ospreys teammates Mike Phillips, Duncan Jones, Adam Jones are all pushing for recalls to the starting line-up for the big showdown at Croke Park. Phillips is expected to be given the nod over fit-again Dwayne Peel at scrum half, while the Jones duo will bolster the forward pack with Rhys Thomas and Gethin Jenkins set to drop to the bench.