Jimmy Kimmel and Aaron Rodgers are beefing ... and it's all over Jeffrey Epstein's soon-to-be unmasked list of associates.
The late-night TV talk show host is now threatening the New York Jets quarterback with legal action after Aaron suggested on live TV, Jimmy might be one of Epstein's associates.
Jimmy just fired back on social media, ripping Aaron -- who he addresses with "Dear Aassh***e," saying the QB's "reckless words put my family in danger."
In case you missed it ... Aaron was doing his scheduled Tuesday hit on "The Pat McAfee Show" when he said he would be celebrating the release of Epstein's associates.
Aaron said ... "A lot of people, including Jimmy Kimmel, are really hoping that doesn't come out."
Jimmy's vehemently denying having anything to do with Epstein whatsoever ... and he's blasting Rodgers as a "soft-brained wacko" who "can't seem to distinguish from reality."
JK says if AR keeps it up, they will "debate the facts further in court."