Tyson Fury has insisted that not even £100m would be enough to tempt him into a heavyweight showdown with David Haye.

In 2013, Haye twice withdrew from scheduled fights with Fury, the first cancellation coming just seven days before a pay-per-view event in Manchester which was reported to be worth £5m to Fury.

Since then, Fury has become world champion after dethroning Wladimir Klitschko in November, while Haye made his long-awaited comeback to the sport with a first-round stoppage of Mark de Mori.

However, despite the amount of money that could be generated from a clash between the two, Fury has said that Haye will not get a third opportunity.

The 27-year-old told Sky Sports News: "I've made it quite clear, after what he did to me twice I'll never give him the fight. I'll never give him a pay day so people can try and build it and do what they want to do. He's trying to get money from me. I'm not prepared to give it to him. Just like he wasn't prepared to give me any money, I'm not prepared to give him any money.

"If he was mandatory for the WBA belt, I'd chuck it in the bin, because what does it really mean anyway? Let him fight someone else for it. I'm not interested in his name, his reputation or anything. As far as I'm concerned, he's not even in my division.

"No matter who he beats or who he knocks out, I'll never fight him. I don't care if they offer me £100m. It's about principles. I trained hard for two fights with him and he retired rather than fight. Now let him make some money off his own back."

Fury will defend his WBA and WBO belts in a rematch with Klitschko in the spring, while Haye is currently contemplating his next move as he targets a route towards a world title.