J.R. Smith Debuts 'Ugly Sweater Hoodies' In Shot at Stephen A. Smith

J.R. Smith is taking his hoodie beef with Stephen A. Smith to the next level -- dropping brand new "ugly sweater hoodies" for the holiday season ... and TMZ Sports has the first pics.

In the spirit of the "ugly sweater" holiday traditions -- J.R. decided to evolve the look to the hoodie ... complete with the phrase, "Merry Swishmas."

Remember, J.R. and Stephen A. beefed a few months ago when the ESPN star ripped J.R. for wearing a hoodie on the bench during Game 1 of the Eastern Conference Finals.

Stephen A. said, "You've got a lot of those white folks in the audience that are going to think this is Trayvon Martin being revisited and I'm not joking about it. The bench is no place for someone to be wearing a hoodie."

Smith fired back on Twitter saying Stephen A. was "reaching."

J.R.'s reps at New Generation Management tell us the NBA star plans on rocking the new hoodie on Thursday (when the Cavs play the Lakers) and will offer them up for sale on Fresh Brewed Tees.

Wonder what Stephen A. will think?