Lennox Lewis is set to make a comeback after reportedly receiving an offer of £21 million to fight Vitali Klitschko.
The former undisputed heavyweight champion of the world quit the sport last January but admits the money on offer has tempted him out of retirement.
Lewis told the Sunday Mirror: "I'm making a comeback later this year. The money is up to £21 million right now and I simply can't turn that much cash down."
Reports suggest Lewis could be ready for a rematch with Klitschko, who he beat in July 2003, in November.
Lewis watched the Ukrainian defeat fellow Briton Danny Williams last month and said: "I wanted to get in the ring and show Danny how to beat him.
"I've had to listen to a lot of rubbish from Klitschko and he is starting to get on my nerves."