Maligned Australian tennis star Bernard Tomic returned serve after tanking on match point by saying "would you care if you were 23 and worth over $10million?".

A player who already divides opinion in Australia, Tomic did himself no favours when he held the head of his racquet instead of the handle as Fabio Fognini closed out the Madrid Open match with an ace on Tuesday.

Trailing 6-2 5-4 and 40-0, world number 17 Tomic gave up on match point on the clay courts in Madrid but the 23-year-old dismissed the accusations of tanking.

"I don't care about that match point," Tomic told Gold Coast Bulletin.

"Would you care if you were 23 and worth over $10million?"

Tomic - a three-time winner on the ATP Tour - is in the midst of a four-match losing streak, having also suffered defeats in Istanbul, Bucharest and Indian Wells.

His only appearance in a final this season was at the Abierto Mexicano Telcel, where he was beaten by Dominic Thiem.