Daniel Tosh -- ANNIHILATES LANE KIFFIN ... 'Die of AIDS, You Pedophile'

Daniel Tosh does not care for Lane Kiffin ... at least judging by his new sketch in which he blasts the Alabama offensive coordinator as a "pencil d**k" and a "pedophile" who should "die of AIDS."

The comedian went after Kiffin on his Comedy Central show "Tosh.0" this week -- mocking Lane in a fake public access show where "Kiffin" (played by Tosh) takes calls from fans.

That's when things get downright aggressive -- with the callers blasting Kiffin with the following insults:

-- "stupid piece of s**t"
-- "you f**king coward ... you p**sy"
-- "I hope you die of AIDS you overpaid p**sy"
-- "s**t for brains"
-- "pencil d**k"
-- "pedophile"