The broadcaster issued the following statemement:
"We take our responsibility to deliver the highest standards of coverage to our viewers. ESPN's editorial policy is for commentators to be unbiased and honest, to call things as they see them. Inevitably this can involve treading a fine line on occasion, especially in the heat of the moment. Comments during the Mansfield v Liverpool match caused offence where none was intended and we have spoken to our commentator about this incident."