A firm, based in Carrickfergus, Northern Ireland, which sells boxers and T-shirts bearing the slogan "I ....... Susan Boyle" on eBay  is being sued by Simon Cowell.

Cowell is also suing other fake Susan Boyle merchandise peddlers on eBay  who are making millions from the star.

The online auction company has apologised for the T-shirts and boxer shorts with crude sexual slogans about Boyle reports the Scottish Daily Record. A whole array of fake memorabilia is being sold.

Cowell's spokesman Max Clifford said, "Susan has had a wonderful year and I know she'll be upset about some of this stuff, especially as it may be fooling fans into thinking it has something to do with her.

"It's a sad fact of life that there are always people who don't care how low they sink to profit from others, and some of this is really cheap and nasty.

"I can assure you that Simon Cowell's lawyers are taking a very close look at every single item using Susan."

A family friend told the newspaper, "She's very upset about it all. Susan has always been in this for the singing, not the money.

"But now people are jumping on the bandwagon to make cash for themselves. It's sickening really.

"Susan's done a lot for charity, and the only thing she's endorsed is the eBay sale of a singing trophy she won last year at Blackburn Bowling Club.

"The money is going to raise cash for charity."

The bidding starts this weekend.

"There's nothing else she endorses on eBay, and I hope people don't waste their money on any of it."

A copyright lawyer Angela McCracken stated, "Whether or not Susan Boyle has been registered as a trademark or copyright, she is a 'brand' within herself.

"She has protection from people trying to profit from her image, especially if specific merchandise is offensive or damages that brand.

"The first superstar to protect his image was David Beckham and I'd say right at this moment Susan is up there with him as one of the most recognisable stars in the world.

"The courts would certainly ensure she has protection, and damages could be considerable."

Vanessa Canzini, head of corporate affairs for eBay said: "We can give firm assurances that anything offensive will be removed immediately and we can only apologise.

"We spend over $10 million to ensure inappropriate items like this don't make their way on to our site.

"The 17 million or so who visit our site are fantastic people but there are always a very small minority whose behavior can be bordering on moronic.

"The other Susan Boyle items we consider to be purely entrepreneurial, and that is a matter for Mr, Cowell to deal with.”