Floyd Mayweather has ruled out the possibility of a fight with Manny Pacquiao as long as the Filipino fighter is promoted by Bob Arum, CEO of Top Rank promotions.
The five weight world champion spent most of his career with Top Rank until an acrimonious split from the stable in 2006 before the 36-year old switched his allegiances to Golden Boy Promotions.
While Arum has previously insisted his relationship with the 36-year-old is now amicable, Mayweather holds a different view and insists no eagerly anticipated clash with Pacquiao can go ahead until all his ties with Top Rank are cut.
"We all know the Pacquiao fight, at this particular time, will never happen, and the reason why the fight won't happen is because I will never do business with Bob Arum again in my life, and Pacquiao is Bob Arum's fighter," Mayweather told Fight Hype.
"Bob Arum gives Pacquiao a date, whereas Floyd Mayweather gives Floyd Mayweather."
The prospect of Mayweather v Pacquaio have been the most talked about fights in boxing for five years. It nearly came to fruition in 2010 until a proposed deal fell apart after Pacquiao refused to meet Mayweather's demands that both fighters take regular blood and random urine tests.
Nearly four years later, Mayweather questions the real motives behind his would-be opponent's desire to arrange a contest, pointing towards Pacquiao's reported €18m in unpaid income tax as a great incentive.
"I know he's got a situation with that guy with the three letters in his name [IRS]," Mayweather continued.
"That's why he's trying to fight me. He wants me to resolve his problem with that guy with three letters in his name."
The unbeaten Mayweather is next scheduled to fight in May 2014, with a much anticipated bout with Amir Khan expected to be confirmed sooner rather than later.
"It's the fight I've always been after and we're very close now, not too far away," Khan told Press Association Sport earlier this month.
"Hopefully something is going to be announced within the next couple of weeks."