Floyd Mayweather has said a fight with Amir Khan would simply not make business sense.
Mayweather retired from boxing after improving his undefeated record to 49-0 last September with a dominant points victory over Andre Berto in Las Vegas.
The 38-year-old has so far resisted all attempts to lure him into a comeback, with Khan among the more vocal pursuers of Mayweather prior to the Briton agreeing a May bout with Saul 'Canelo' Alvarez earlier this month.
Speaking during a recent promotional tour of the United Kingdom, Mayweather explained why he was not interested in facing Khan.
"I couldn't fight everybody, it has to make business sense," he is quoted as saying by the Express and Star.
"If it makes dollars, it makes sense. I'm strong enough to still fight, but would I want to?
"Amir is cool, but he isn't Floyd Mayweather. I'm not out to criticise him, if I was in his boots I'd want to fight me as well, but it has to make business sense.
"I don't want to take anything away from him, but the reality is this: when the history books are written, we are going to see where Amir Khan stands and where Floyd Mayweather stands."
Khan has been widely applauded for stepping up in weight to face the dangerous Alvarez.