Elton John has reignited his feud with Madonna by goading her to "lip-sync good."

The Material Girl will perform at this Sunday's Super Bowl half time show and Elton could not resist making another sarcastic comment about the singer's live performance skills.

Elton was asked on Good Morning America today what advice he had for Madonna as she prepares for one of the biggest events in the U.S. sporting calendar.

"Make sure you lip-sync good," he said sarcastically. Elton had previously accused Madonna of not singing live at her concerts after she won an award for Best Live Act at the GQ Awards in 2004.

The Super Bowl has a worldwide audience of over a billion people and has seen icons like Paul McCartney and Bruce Springsteen sing at the prestigious occasion.

But the 64-year-old British musician claims that none of the performances have been memorable.

"I've never seen a decent one," Elton said of the half-time show. "Never ever."

And although the Rocket Man claims he would never want to perform himself at the event that is seen by some to be as important as the game, he contends that he does feel for the artists who do step up to the plate to do it.

"You have to play live, but I don't think you can," he said. "In all fairness to everyone who's done one before, you may be able to sing live, but it's really hard to play live."

Madonna, 53, is scheduled to perform four songs including fan favourite Vogue and her recent single Give Me All Your Luvin. She will also have acrobats from Cirque du Soleil on stage with her.

Elton's husband David Furnish recently apologised to the mother-of-four after going on a Twitter rant when Madonna beat out Elton to win Best Original Song at the Golden Globes earlier this month calling her "embarrassing" and a "narcissist."