Manny Pacquiao Vs. Floyd Mayweather Jr.: 'Money' Teases Superfight Against Pacman? Tax Woes, WBC Rankings Forcing Issue? [VIDEO]

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Is the impenetrable frost that has prevented Floyd Mayweather and Manny Pacquiao from coming together to swim in superfight cash finally thawing? Boxing fans are not recommended to hold their breath while waiting for these two stars to face off, but recent quotes by Mayweather have given some hope to the concept.

Mayweather Jr., boxing's pound-for-pound king, is expected to announce within the coming weeks who his opponent will be for a May fight, one of two in 2014.

"My focus is May 3rd. I don't know who my opponent will be," Mayweather said. "If it's Pacquiao, it's Pacquiao. If it's Amir Khan, it's Amir Khan. For 17 years they've been putting guys in front of me, and I've been beating them. Come May they'll put a guy in front of me, I'll go to training camp, work hard, and the results will be the same."

While that is typical double-talk from a big-money fighter unwilling to tip his hand, it is a far cry from earlier this year when he was dismissing Pacman entirely. That might be thanks to his own dominance.

In September he fought Canelo Alvarez, a young brutish powerhouse who many believed had the perfect combination of power and skill to challenge Mayweather at the very least.

Instead Floyd gave fans a boxing lesson, nearly sweeping the overmatched Alvarez, and leaving all to question whether an opponent existed who could make Mayweather sweat. The narrative now from Showtime executives is that hand speed, not size and strength, could be the key to unraveling Floyd's masterful defense.

That led to speculation that Amir Khan was next in line, despite a spotty chin and knockout loss to Danny Garcia, whom most believe deserves the big money fight more than him. Floyd is unlikely to move up to middleweight, so all that really leaves is Pacquiao. In addition, the WBC adjusted their rankings to make him the No. 1 contender for Floyd's 147-lb. belt.

Finally, Pacquiao's in a state of near crisis financially. The Philippines government is after $50 million of unpaid taxes, while the IRS is claiming he owes another $18 million on top. Seems like Manny sure could use a payday, and might be more agreeable in negotiations these days.

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