LONDON, Jan 24: Former undisputed heavyweight world champion Lennox Lewis has dismissed reports he will return to fight Vitali Klitschko for 21 million pounds.

"I want to reiterate what I said when I retired that I will be one of the few heavyweight champions to retire on top and stay retired," the 39-year-old Briton said in a statement.

Lewis quit boxing last January and reports Sunday said he could not resist the 21 million pounds on the table to fight Klitschko. 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." The three-time world champion stopped Klitschko on cuts in June, 2003 when the Ukrainian was ahead on points. Bernd Boente, manager of the WBC champion, told BBC Radio: "I have talked to Vitali and he's happy to go." -AFP