The three were pictured sitting in the same section of the crowd at the All-Ireland hurling final last weekend.
Mr Martin insisted he had "no difficulty" with appearing in public with Mr Ahern and Mr Cowen.
"My daughter (Aoibhe) smiled to me when she saw the (GAA) seating arrangements," he said.
"She said, 'That will be a good photo'. Of course I don't have any difficulties on a personal level (with Mr Ahern and Mr Cowen). We are civil, we talk and that is natural." The encounter came the day after Mr Martin said Mr Ahern's "unquestioning faith" in the pay deals process was his former leader's "greatest mistake" as Taoiseach. But Mr Martin also admits he praised the pay deals while in Cabinet.