The NBA Hall of Famer joked about not knowing Howard when asked about him returning to the Los Angeles Lakers over the weekend.
"Who? I don't know him," O'Neal told TMZ Sports.
O'Neal has taken a number of digs at Howard over the years and has frequently dismissed comparisons between them. Their most recent exchange occurred in 2018 when Howard challenged O'Neal to a roast battle, to which Shaq responded, "I only battle champions Lil man."