The socialite was recorded in a cab in Manhattan, New York City, on September 7 making derogatory marks during a conversation with a homosexual friend and also says she would be "afraid" to be gay in case she "died of AIDS".
In the audio, which has been posted on RadarOnline.com, Paris' friend said: "Say I log into Grindr [a gay hook-up app], someone that's on Grindr can be in that building and it tells you all the locations of where they are and you can be like, 'Yo, you wanna f**k?' and he might be on like, the sixth floor."
Paris replies: "Ewww. Eww. To get f***ed? Gay guys are the horniest people in the world.
"They're disgusting. Dude, most of them probably have AIDS. I would be so scared if I was a gay guy, you might like, die of AIDS."
A spokesperson for the heiress insists her remarks have been taken out of context and, as a "huge supporter" of the gay community, she meant no offense.
The representative said: "Paris Hilton's comments were to express that it is dangerous for anyone to have unprotected sex that could lead to a life threatening disease. The conversation became heated, after a close gay friend told her in a cab ride, a story about a gay man who has AIDS and is knowingly having unprotected sex. He also discussed a website that encourages random sex by gay men with strangers.
"As she was being shown the website her comments were in reference to those people promoting themselves on the site.
"The cab driver who recorded this, only provided a portion of the conversation. It was not her intent to make any derogatory comments about all gays.
"Paris Hilton is a huge supporter of the gay community and would never purposefully make any negative statements about anyone's sexual orientation."