Big Show to Shaq: 'DO I LOOK SCARED?!' ... Bring On the Rematch!

WWE superstar Big Show is finally responding to Shaquille O'Neal's big fight challenge -- COME AND GET SOME!!!

Of course, Shaq and Big Show got into it at WrestleMania 32 -- and tried to chokeslam each other before they BOTH got ambushed by a bunch of other dudes and eliminated from the Battle Royal.

After the match, Shaq called out Show -- demanding a 1-on-1 rematch to determine who's the better big man once and for all!!!

Now, Show is responding -- telling TMZ Sports, "Do I look like I'm scared?"

Watch the clip -- seems like the ball's in Shaq's court ...