The talk show host - who has had a long-running feud with the 'Hung Up' singer - was not impressed with Madonna's routine during the halftime show of the NFL game on Sunday (05.02.12) because she looked like a "drunken aunt".
He told TV host Chelsea Handler: "That Super Bowl performance - it was like watching your mad drunken aunt at Christmas, wasn't it? I keep reading all these celebrities tweeting like, 'Wasn't she awesome?' No she wasn't! She was gruesome!
"But at least I've found that I have one Common ground with Madonna: neither of us have sung live at the Super Bowl. She was lip syncing the whole damn thing. I was singing along with her and trust me, she wasn't singing."
Piers - who has banned Madonna from his talk show - has made no secret of his dislike of the 'Material Girl' hitmaker and has often spoken about several clashes they have had.
He once said: "There was a bread roll throwing incident in London in the mid '90s; there was an incident at a hotel in the south of France at the Cannes Film Festival involving a photographer and a bodyguard. And there's been an incident involving a pub owned by her recently departed husband, Guy Ritchie, where my brother was the manager."