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Insiders say ESPN is preparing to part ways with commentator Shannon Sharpe after new shock audio was released on Wednesday.

Sharpe’s “First Take” co-host, Stephen A. Smith said he spoke with their boss Jimmy Pitaro, who made it clear they were taking the allegations against Shannon “very seriously.”

Shannon, 56, was set to sign a $100 million deal with ESPN, but that deal appears to be off the table now.

The NFL Hall of Famer still has his popular “Club Shay Shay” podcast, but his time as a sports commentator is coming to an end, according to sources.

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A lawyer for Shannon Sharpe’s accuser sent new audio to TMZ in which you can hear the former Denver Broncos tight end threatening to choke the woman in public.

In the shocking audio of a phone call, the woman, identified as Jane Doe in court papers, asks Shannon if he’s coming to Los Angeles. He responds “yes.” But she tells him “I don’t know why you want to go out.”

“Don’t worry about it Gabbi,” he responded. Shannon previously said the woman’s name was Gabbi, or Karli on Only Fans.

“Well, okay,” she said. “Okay what?” Shannon asked.

“I’m not really interested in being choked, so I guess we’re going,” she said.

Shannon laughed, and said, “I might choke you in public.”

There is a long pause before Shannon says “Big Black guy chokes small White woman.”

“It’s not a good look, Shannon,” she told him. Shannon responded by calling her a “b*tch,” and accusing her of doing something to him.

The victim filed a lawsuit in Nevada on Sunday. She is seeking $50 million in punitive damages.

Shannon vigorously denied the allegations and threatened to file a countersuit for defamation.

However, Shannon’s attorney revealed he offered the victim $10 million to settle the lawsuit.