Comedian Alan Davies has sparked further controversy to the furore surrounding his comments about commemorating the Hillsborough disaster.

The 46-year-old had caused an outrage by saying "that gets on my tits that s**t" in regards to Liverpool football club refusing to play on April 15, the anniversary of the Sheffield tragedy in which 96 people lost their lives.

Davies had apologised for any offence caused, however he has today added further fuel to the fire using Twitter.

On his account @alandavies1, he tweeted, "Going out later. Decided to get a disguise," before attaching a link to a fancy-dress website offering a Harry Enfield-style Scouser costume.

The Hillsborough Justice Campaign had refused a £1,000 donation from Davies.