Icahn replied he'd be happy to sell the casino to the mayor -- if he ponied up the $300 million Icahn says he has lost on it.

Guardian made the comments after his unofficial State of the City speech, in which he listed the numerous challenges facing his city, including a state takeover and hundreds of millions of dollars in debt. Asked for his response to Icahn's handling of the Taj Mahal, Guardian replied, "Sell it, make a profit and move on."

Icahn said the mayor is wrong in attacking someone who rescued the struggling city's Tropicana casino and tried to do the same with the Taj Mahal.

Billionaire Carl Icahn rips lawmakers over Taj Mahal bill

Billionaire Carl Icahn rips lawmakers over Taj Mahal bill

The Taj Mahal casino closed in October amid a bitter union strike and forced 3,000 people out of work

"Telling us we should sell the Taj and make a profit is easier said than done," Icahn said. "We've lost almost $300 million on that investment. If he's a buyer at that price, I'd be a happy seller."

He wondered where the mayor was last summer when the strike forced him to shut the casino's doors.

"Some help back then would have been nice," he said.