Global miner BHP Billiton Ltd (ASX:BHP) has revised its offer for Canadian fertiliser company Potash Corp.

In a statement released late yesterday, the miner said it had amended the offer to reflect the receipt of certain exemptive relief from the US Securities and Exchange Commission.

BHP says the changes also reflect certain offer comments to such documents received from the staff of the Securities Exchange Commission.

However the miner says no changes have been made to the offer price or to the other terms and conditions of the offer.

Potash Corp has rejected the US$40 billion offer and accused BHP of sowing the seeds of doubt and confusion about the fertiliser’s future by bringing into question its ability to do business in the nutrient spectrum.

BHP Billiton reported a profit of $7.24 billion for the 2009 financial year.