Floyd Mayweather has mocked Conor McGregor by telling him he ‘can’t punch’ and that he was ‘having fun’ with him during their boxing fight in 2017.

The undefeated American beat the MMA fighter via TKO three years ago in the second biggest selling pay-per-view fight of all-time.

And while many felt McGregor faired better than he was expected to in the boxing ring, Mayweather has now revealed he was simply playing with The Notorious One.

“Conor McGregor can't punch. He can't punch. I was having fun... I was like, ‘ah this dude punches so soft, it’s cool’," he told YouTube channel ClubShayShay.

"I didn’t take no punches, I still got my facilities... So why would I go out there and fight these young fighters - these young lions - and risk my health?"

Mayweather then went on to confirm that he would take a rematch with McGregor because he does not feel it is a threat to his health.

"You look at my uncle Roger, you look at Muhammad Ali, you look at them fighters... I just say: your health is your wealth," he added.

"So as far as me going out there competing against a guy like Conor McGregor, oh absolutely."

But before many fans get excited about seeing the 50-0 boxing legend in the ring one last time, he also said he would want around $300 million in order to fight either McGregor or fellow UFC star Khabib Nurmagomedov.

Earlier this week, McGregor, who announced his retirement back in June, posted that he is taking part in a ‘charity exhibition’ against Dustin Poirier in Dublin on December 12.

The Irishman has not fought since he dismantled Donald ‘Cowboy’ Cerrone inside one minute back in January.

He has also been touting a return to boxing to face Filipino legend Manny Pacquiao.