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The two will square off after McGregor won the first fight by knockout in 2014, with Poirier sensationally returning the same results earlier this year.
If this trailer doesn't give you goosebumps, then we don't know what will:
McGregor, a former two-weight world champion, will want to set the record straight on Saturday night while also earning himself another title shot in the process, but it won't be easy.
Having shown tremendous growth as a fighter, Poirier has cemented himself comfortably into the lightweight division with high profile wins over the likes of Max Holloway, Justin Gaethje and Eddie Alvarez.
Intriguingly, the winner of this trilogy contest will be in line to face new lightweight champion Charles Oliveira later this year after he beat Michael Chandler at UFC 262 to claim the belt that had been vacant since Khabib Nurmagomedov's retirement.
So, how do both fighters stack up in the betting and what are we predicting the outcome of the fight to be?
As you can imagine, this fight has generated a ton of excitement due to the fireworks seen in the first and second fights.
The fact that both are tied heading into tonight's UFC 264 has also made for much uncertainty among fans and pundits and the betting market is reflective of just that, too.
Conor McGregor is 1/1 to win the fight, while Dustin Poirier is marginally seen as the favourite and is priced at 4/5 to win the bout.
SPORTbible Prediction: Dustin Poirier to win by TKO/KO via punches (9/4)
Following a second-round barrage of punches that followed a series of brutal calf kicks, Dustin Poirier sensationally stopped Conor McGregor in the second round last time out and we're predicting he does the same again.
Let's take nothing away from McGregor, though, he won their first meeting via first-round stoppage, but that was back in 2015 and he has had a lot of time away from the sport.
When they met again in January of this year, Poirier executed the perfect game plan, battering the Irishman with explosive leg kicks, before kicking in for the kill and scoring a second-round TKO.
McGregor's three UFC losses have all come by way of stoppage and Poirier is more than capable of knocking him out again, especially if you take into account his striking in their last bout.
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