World heavyweight champion Vitali Klitschko is ready for a re-match with Lennox Lewis if the Briton were to come out of retirement.

Lewis, the former undisputed champion, told the Sunday Mirror newspaper "I'm making a comeback later this year.

"The money is up to £21 million right now and I simply can't turn that much cash down."

Bernd Boente, manager of WBC title-holder Klitschko, told BBC Radio Five Live: "I have talked to Vitali and he's happy to go."

News of a possible comeback by 39-year-old Lewis, who retired a year ago, stunned most observers. Lewis has spent much of 2004 in Jamaica with his partner and their first baby, the Mirror reported.

But Lewis did hint at a possible wish to return after Briton Danny Williams's battering at the hands of Klitschko in a world title bout in Las Vegas last month.

"I wanted to get in the ring and show Danny how to beat him," Lewis said at the time.

When Lewis fought him in 2003, the referee stopped the fight because Klitschko was cut but the Ukrainian was ahead on points at the time and feels he would have won. Lewis disagrees and may want the chance to prove the point.