The former heavyweight world champion must first dethrone Deontay Wilder when they clash in their rematch on February 22.
And Joshua will likely have to overcome mandatory challengers Kubrat Pulev and Oleksandr Usyk.
Should they do so, Fury will target a clash with his domestic rival who regained his three belts from Andy Ruiz Jr last year.
Joshua’s promoter Eddie Hearn has said the Brits could earn £115million each if the fight was held in Saudi Arabia, compared to £30m if it was held at Wembley.
But Fury, whose last two fights have been held in Las Vegas, wants to continue his residency in Sin City.
“Joshua and Pulev are a pair of p******,” he told Sirius XM . “It’s not a fight that’s interesting to me, I only want to see the big fights and unfortunately Pulev is not part of the scene.
Anything can happen in the ring but the fights I want to see are me and Wilder, me and Joshua and Joshua and Wilder; there are no other players.
“That fight happens in Las Vegas and Las Vegas alone, it’s the capital of boxing.
“It will be at the MGM Grand Garden Arena live from Las Vegas.
” Anthony Joshua is a good fighter. I’m the one who has come to America and conquered America; Joshua got knocked out by a little fat man, and in the rematch he ran away form the little fat man all night.”
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