A fresh audio tape has emerged of American wrestler Hulk Hogan making racially-charged remarks while talking to his then-imprisoned son Nick Boella in 2008.

The 61-year-old was dropped by WWE last week after he was heard making racial slurs on an audio tape that was leaked to the press.

Now, Bay News 9 has obtained a recording of Hogan speaking to his son over the phone while Boella, then 17, was serving an eight-month sentence for his involvement in a car crash that left his friend John Graziano permanently disabled.

During the call, Hogan is reported to have said: "You and me been sitting on some serious phone, phone dialogue here nigga."

"Yeah, nibb-ah," said Boella.

"Nigga, nigga, that means, that means you [are] my best friend," added Hogan.

Hogan apologised for the previous recording that was published by the press.