The broadcaster weighed in after The Guardian reported that Walliams made comments about contestants during the recording of an episode of the ITV entertainment show at the London Palladium in January 2020.
Children's book author Walliams has apologised, saying in a statement: “I would like to apologise to the people I made disrespectful comments about during breaks in filming for Britain’s Got Talent in 2020.
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"These were private conversations and — like most conversations with friends — were never intended to be shared. Nevertheless, I am sorry.”
Tip of the iceberg.. Walliams is one of the nastiest frauds in TV. https://t.co/ehiyryLcHU
— Piers Morgan (@piersmorgan) November 10, 2022
It reported that the contestant had bantered with the panel and when he walked off stage Walliams, 51, is said to have used the offensive word to describe him three times.
He reportedly said of a female trying out: “She’s like the slightly boring girl you meet in the pub that thinks you want to f*** them, but you don’t.”
“She thinks you want to f*** her, but you don’t,” he allegedly added.
The comments were apparently picked up by microphones.
Sharing a link to the story, Morgan tweeted: "Tip of the iceberg.. Walliams is one of the nastiest frauds in TV."
A spokesperson for Syco Entertainment, which co-produces Britain’s Got Talent, told The Guardian that Cowell didn’t hear the alleged remarks.
“Britain’s Got Talent is a family show and we do not condone the use of any such language,” they said.
Yahoo has contacted ITV, Syco Entertainment and representatives for Walliams for comment.
Watch: David Walliams impersonates Billie Eilish on Comic Relief