Jimmy Kimmel said he offered his show to one-time ratings rival and close personal friend Stephen Colbert after CBS pulled the plug on “The Late Show” earlier this year.

Kimmel, who relies on guest hosts each summer as he takes a break from the show, told Variety that “of course” he offered the gig to Colbert.

But he declined.

“I think it feels premature,” he told the magazine. “But I told him, ‘Anytime you want to host, it doesn’t matter if it’s the summer, I’ll gladly step aside.’”

With Colbert’s show off the air, Kimmel’s ratings have jumped as he enjoyed a record June ― and that led to a backhanded note of gratitude.

“The ratings are very strong, which we are very grateful to CBS for their wisdom,” he snarked. “We were doing pretty well before that, but that really helped.”

CBS claimed it canceled Colbert because “The Late Show” was losing $40 million a year.

Many doubted that number, including Kimmel, who dismissed it as “lies,” and industry observers believe the network was trying to appease President Donald Trump, who had repeatedly called for Colbert and other late-night hosts to be canceled.

The network’s decision to cancel Colbert came as corporate parent Paramount needed FCC approval to complete a massive merger ― approval that was granted just one week later.

Many were enraged, including Kimmel, who told viewers to tune into CBS for Colbert’s finale in May, and then “don’t ever watch it again.”