World heavyweight champion Fury was named on the six-person shortlist earlier this week despite having previously threatened legal action if he was included.
Emma Raducanu, Adam Peaty, Tom Daley, Raheem Sterling and Dame Sarah Storey are the other athletes in contention for the Award, which will be presented in front of a drastically-reduced audience in Salford on Sunday.
Fury, who is currently in Florida told the Daily Mail: “The BBC would never let me win even if I knocked out King Kong.
“I will be relaxed in the Florida sunshine while the BBC get on with their SPOTY in winter. Even if they did want to give me another Special Award, which they did once, I won’t be making another speech for them.”
Fury finished fourth in 2015, despite a petition calling for his removal from the shortlist after comments he made linking homosexuality with paedophilia surfaced, and was also shortlisted last year.
His 2021 nomination comes on the back of a second crushing defeat of Deontay Wilder, which ended their trilogy of title fights.
Raducanu is the heavy favourite to win the award after winning the US Open in fairytale fashion in September.
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