Porsha Williams says Kordell Stewart is DEAD WRONG for insinuating she had anything to do with the release of a naked video featuring the ex-NFL star ... saying the whole thing smells like a publicity stunt.
We broke the story ... Kordell says a naked video of him was stolen and released without his permission and he pointed the finger at his ex-wife, Porsha, claiming she had something to do with it.
But we just spoke with Porsha -- and she ain't havin' it.
"This is obviously a publicity stunt that Kordell and maybe one of his partners in crime came up with."
"The truth is I have not spoken with Kordell Stewart since the day I signed our divorce decree. I have nothing to do with Kordell 'TOOTING' his derrière to the camera for the world to see."
She adds, "I would suggest Kordell find another hobby and wish him a very Happy New Year."