A fight between the pair has been much-debated in the boxing world, and a match up could potentially set a new pay-per-view record.
Mayweather told Hustleboss.com: "The guy is 1-2 in his last three fights. I wish him only the best. I don't know which company he's with. I'm only focused on Mayweather Promotions.
"My focus is on May 3. I don't know who my opponent is. If it's Pacquiao, it's Pacquiao. If it's Amir Khan, it's Amir Khan.
"I've got nothing bad to say Manny Pacquiao."
The undefeated Mayweather was victorious in his last fight over Saul Alvarez in September.