O'Neal (right) has been a big hit for the Heat
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Miami's Shaquille O'Neal has escalated his war of words with Los Angeles Lakers owner Jerry Buss.
The All-Star centre was traded to the Heat by the Lakers after last season, and his parting was not amicable.
LA failed to make the play-offs while Miami have already swept New Jersey in the first round.
O'Neal was quoted in the South Florida Sun-Sentinel as saying: "I don't regret [Buss] losing money and not making the play-offs."
O'Neal was unhappy with comments by Buss about his weight and motivation.
Buss claimed in a news conference that his switch to the Heat had finally made the 300lb player see the need to get in shape.
But O'Neal said: "I didn't need motivation, I needed a real owner, like (Miami's) Micky Arison."
The Lakers, the NBA's dominant team in recent years, slumped to a 34-48 regular season record without O'Neal.
They missed the post-season for the only fifth time in the franchise's 58-year history.
O'Neal added: "Jerry Buss needs to retire because his comments, like his decisions, are dumb as hell and make no sense."
The Lakers declined to comment.