Just when Nick Kyrgios was making headlines for his talent, another of his meltdowns ensued on Wednesday during his second-round appearance at the Cincinnati Open, resulting in a heavy fine of $US113,000 ($A166,000) by the ATP and possible suspension.

During his match-up against Russia’s Karen Khachanov, the 24-year-old lashed out at umpire Fegrus Murphy.

According to reports, during the second set the umpire commented on Kyrgios’ pace of play.

“Why do I always have problems with this potato in the chair?” Kyrgios said.

He threw a towel over a camera, forcing broadcasters to switch to an overhead view – and he didn’t stop there.

“Every time I play, he’s doing some stupid s—, every time,” Kyrgios said, calling the umpire a “disgrace” and the “worst ref in the world” – which eventually earned him a point violation before the third set.

Kyrgios then requested a bathroom break, taking two rackets with him. Video footage shows the player walking into the bathrooms, where he proceeded to smash each racket, one at a time, before walking back onto the court.

Finally a double-fault saw the match end in the Russian’s favour, winning 6-7, 7-6, 6-2. After the players shook hands, Kyrgios told the umpire “you’re a f—ing tool bro”, and then appeared to spit in Murphy’s direction, shunning the traditional handshake.

“The ATP is looking further into what happened during and immediately after the match to see if additional action is warranted under the Player Major Offense section of the code,” said the ATP in a statement on Thursday.

“That could result in an additional fine and/or suspension.”