“Why would I give them an inch? They’ve already got the advantage with always playing on the best courts in the best conditions, all that sort of stuff, so I don’t know why you would give them inches.
While being booed by tennis fans in the stands, Kyrgios continued to wind them up by cupping his ear in their direction.
And he has since followed up his rebellious reputation by claiming that he does not feel the need to respect his opponents.
“I don’t know how much respect the others show them but I’m not going to really respect someone just because they can hit a ball over the net, that’s not enough for me to give them respect,” he told the Daily Mail.
“Why would I give them an inch? They’ve already got the advantage with always playing on the best courts in the best conditions, all that sort of stuff, so I don’t know why you would give them inches.
“Obviously what they do for the sport is huge, they inspire millions around the globe. But when I’m on the court we are competing and I’m not trying to be your friend.
"I’m not sure why I would go out there and be very respectful of Rafa to get ready for me to serve.”
The 23-year-old kicked off his Miami Open singles campaign in emphatic fashion as he dispatched Alexander Bublik in straight sets. He was eliminated from the doubles on Saturday though as him at Taylor Fritz were beaten by Joao Sousa and Guido Pella.
Kyrgios takes on Dusan Lajovic in the Round of 32 on Monday at the Hard Rock Stadium.
The world No 33 also claimed that he can spot weaknesses in Federer and Djokovic's game.
“They don’t do anything spectacularly well,” he also told the Daily Mail.
“Obviously Roger Federer is unbelievably talented and the greatest of all time, but he gets tired in tight situations.
“Novak Djokovic struggles with short balls, he doesn’t like to come forward. Second serve can get a bit shaky.”