Floyd Mayweather
Mayweather retired after his bout with Andre Berto in September 2015 Reuters

Undefeated boxing legend Floyd Mayweather has revealed he is willing to come out of retirement and take on UFC lightweight champion Conor McGregor only if he will be paid $100m.

The 39-year-old former American professional boxer also said that he would want McGregor to take $15m for the bout and that he is willing to negotiate the pay-per-view revenue with him.

Notably, McGregor has been hinting his intentions to take on Mayweather for a long time now and had recently obtained a boxing license in California. The Irishman had also demanded $100m to take on Mayweather shortly after he became the first dual weight UFC champion by knocking out Eddie Alvarez at UFC 205 in November 2016.

Mayweather though hit back at McGregor's demand saying they will not be able to offer a large sum to a fighter who "has never made 8 or 9m in a fight".

The American, who retired from the sport in 2015 after a 16-year-long career with a 49-0 record, had earlier insisted that he had no need to make a comeback. But he has revealed that a fight against the UFC lightweight champion is the only thing that kindles his interest.

"You guys keep hearing all these different rumors about different fighters want to face Floyd Mayweather. Everybody keeps talking about Conor McGregor.. Bring him over to the boxing world, and I will show him what it's like," Mayweather was quoted as saying by the ESPN.

"Only thing I am probably interested in is the Conor McGregor fight. We tried to make the fight. They know what my number is. My number is a guaranteed $100m. That was my number.

"We are willing to give him $15 million and then we can talk about splitting the percentage -- the back end -- on the pay-per-view. How can a guy talk about making 20 or 30 million if he has never made 8 or 9 million in a fight."

McGregor, who is awaiting the birth of his first child with girlfriend Dee Devlin, is taking a break from the octagon and is not expected to fight at least until May 2017. After having a dream year in 2016, where he clinched title in two divisions, a Mayweather fight is all that the UFC legend needs to take his stardom to the next level.