Tom Dwan, aka Durrr, cracked Phil Hellmuth’s pocket aces with pocket 10s in the third hand of the opening round of the National Heads-Up Poker Championship … and now there is talk of a rematch for $100,000.

(Hellmuth already made about $90k from other players offering insurance on the hand while waiting for the flop.)

Phil wrote about the hand itself — and he’s right, Durrr made a bad play — unless of course the online phenom was possibly taking Chris Ferguson’s philosophy that worked against TJ Cloutier into account, which says that when you are outmatched it is mathematically in your interest to gamble. Anyhow, here’s Hellmuth’s recall of how the 2008 hand went down … and here are the terms of a potential rematch:

After I told him that I wouldn’t have lost $3,000 with 10-10–which is the truth–Durr handled himself with class, albeit he did what all the young guys do when they’re a bit insecure, he challenged me to play heads up for $100,000. Durr knew he played the hand poorly, and if he doesn’t know now, he will understand how bad a play he made in two or three years. Will I play him heads up in the real world? Absolutely! But on my terms. I don’t need the money, and I have nothing to gain from playing him heads up, whereas he does have something to gain. He could say that he beat me. Despite that, here are my terms: I will play him in the bay area, in a casino (his terms, and I echo them), during the daytime (like starting at noon), whenever I feel like it (I choose the date). I don’t need to play him, I crushed him in three hands on NBC!! He may have won the chips, but the world knows who really won the hand!!