Evander Holyfield -- I'm NOT SORRY for Punching That Horse

Evander Holyfield has issued an apology for talking about PUNCHING A HORSE on TV ... but here's the shocker, he never expresses any remorse for actually striking the animal.

As we previously reported, the former boxing champ appeared on "U.K. Celebrity Big Brother" and admitted he once punched a pregnant horse in the face because it bucked him off and he was embarrassed.

He also pissed off gay rights advocates during his stint on the reality show when he compared homosexuality to a "handicap" that could be fixed.

Now, after a public backlash, Holyfield is speaking out on Twitter ... saying, "I‘d like to take this opportunity to respond publicly about my recent statements regarding homosexuality and also my comments about animals."

"I am sorry to any person I may have hurt or offended" ... adding, "I am a man of compassion, and I believe that God loves everybody."

Notice he only apologized to people he "may have offended" ... NOT backing down from his statements OR his violent man-on-horse actions.