Stephen A. Smith: Bill O’Reilly’s new best friend.

FOX News Channel host Bill O’Reilly is in a storm of controversy over comments he made about African Americans on his radio program. In addition to making the patronizing comment that “I think black Americans are starting to think more and more for themselves,” by not talking about race, O’Reilly made this infamous comment: “I couldn’t get over the fact that there was no difference between Sylvia’s restaurant and any other restaurant in New York City. I mean, it was exactly the same, even though it’s run by blacks, primarily black patronship.”

In the following few days, O’Reilly has been on the offensive against media outlets who have criticized him. In the above video clip, he drops a familiar name in his list of the “good guys” in media. Why is ESPN Radio host and NBA analyst Stephen A. Smith one of his good guys? The answer may lie in the ESPN radio host’s appearance on MSNBC Live with Dan Abrams Tuesday.

Smith defended O’Reilly somewhat, asserting that the overall message behind the comments — that African Americans are far different than how they are stereotyped — may be more important than the way in which it was conveyed.

ABRAMS: I?m surprised someone as savvy as O?Reilly got caught saying something so dumb. … He was lecturing his audience on why racism is bad, but he?s missing the point. He wasn?t trying to be a racist, but the reality may be even more dangerous, that he felt he felt he had to tell his audience that black people are just like the rest of us. Either he?s assuming his audience is completely ignorant or racist, or he?s making those assumptions.

Here now is screenwriter and PR contributor John Ridley, MSNBC media analyst Steve Adubato and ESPN?s Stephen A. Smith. All right, thanks, all of you, for coming on. Stephen, do you disagree with me?

STEPHEN A. SMITH, ESPN RADIO HOST: Yes, I do.

ABRAMS: Tell me why.

SMITH: I personally speak – and I mean – when I first – I just got off the phone with Trenness Woods-Black (ph) of the third generation owner for Sylvia?s and I sheared her opinion initially of being a bit disappointed and being a bit offended – wondering what pal Bill O?Reilly was trying to say. And then looking at it from the perspective, why would you walk in there preconceived notions?

But then I did my due diligence. I went online and I listened to the tape in its entirety, and I have absolutely no problem whatsoever with what Bill O?Reilly was saying. I understand exactly where he was coming from. I mean, clearly he was deriding racism, and he was saying that it was not a good thing. He was acknowledging the fact there?s a perception out there by some people in the black – in the white community rather, who feel such things. And basically he was saying that you know what? Times, indeed, have gotten better, and his experience with Al Sharpton at Sylvia?s restaurant was emblematic of that. And I appreciated that and appreciate his honesty in that regard. …

The following exchange takes place after Abrams plays a clip of O’Reilly saying “The band was excellent, but they were dressed in tuxedoes, and this is what white America doesn?t know, particularly people who don?t have a lot of interaction with black Americans. They think that the culture is dominated by Twista, Ludacris, and Snoop Dogg.”

ABRAM: Wait, what white America is he talking about? That?s what I don?t get.

SMITH: The white America I communicate with.

ABRAMS: Really? The white America …

SMITH: Yes! Let me say – let me say this. I think …

ABRAMS: Let me just – let me ask you, Stephen. They think that it?s surprising that black people are well-dressed?

SMITH: There are an abundance of white people – that – You know – listen, how many times have I been on your show, Dan? Do you know how many times white America comes up to me, somebody as a member of the white community comes up to me, ?You speak so well. (UNINTELLIGIBLE) Stephen, you really do. You speak very well, very well. By the way, Stephen you dress so nice. Oh, my goodness. I am so surprised.? I get it all the time. …

This exchange takes place after MSNBC guest Steve Adubato asserts that O’Reilly is part of the culture that helps craft the negative perceptions of African Americans.

ABRAMS: Stephen, I will let you respond, but that is true. I mean, the bottom line is the only people it seems O?Reilly talks about on his program are Ludacris and Snoop Dogg, and going after these guys. And then he says, you know what, they think the culture is dominated by these. Why? Because he talks about them on his show all the time.

SMITH: Sounds absolutely beautiful. But here?s the thing. That?s not the issue. This particular issue is the issue. You as a white individual have every right to feel the way that you feel, because he seems to be generalizing and basically leaning toward the ignorance that may be coming from the white community, according to the law of Bill O?Reilly. That?s a different argument altogether.

Me as an African-American listening to his conversation in its entirety, while I recognize it was alarmed by him saying he was so surprised and he was shocked that it just was like any other thing. When I listened to the entirety of his conversation, I appreciate the effort that he showed in trying to be sensitive and allocute in a very candid fashion the ignorance that may be coming out from his own community. I appreciate that. …

The final exchange takes place after Abrams plays this old commercial about prejudice.

ABRAMS: All right, Stephen A., I can see that it?s a little bit of a cheap shot to play that – to play that ad. But the bottom line is, the point is the same, which is that Bill O?Reilly is thinking of this people as the Black people who it the restaurants and – Oh my god, lo and behold, they?re acting like normal people. Let me give you the final word.

SMITH: And I guess my response to that will be, all right, fine, if there?s a crime for being ignorant, clearly, he?s guilty of that to some degree. Nobody?s arguing that. But when you think about the level of vitriol that?s being aimed in his direction often, this to me is a perfect it is a perfect catalyst to engage in more dialogue about the ignorance that may be coming out of a different community. And that?s all I?m saying.