Eddie McGuire has stood himself down from his Fox Sports commentating duties after he mocked double amputee Cynthia Banham when she conducted the coin toss at Friday night's AFL match between the Sydney Swans and Adelaide Crows at the SCG.

Key points: Eddie McGuire apologised unreservedly for making comments as Cynthia Banham tossed the coin

Eddie McGuire apologised unreservedly for making comments as Cynthia Banham tossed the coin Banham lost both her legs and broke her back in a plane crash in 2007

Banham lost both her legs and broke her back in a plane crash in 2007 Sydney Swans expressed its disappointment over the 'inappropriate' comments

"Out of respect for Cynthia Banham and the Sydney Swans, I have requested not to call today's game between Essendon and St Kilda," McGuire said in a statement.

"I am deeply sorry and regretful for the comments I made last night about the coin-tossing system.

"I should never have spoken without properly viewing the footage."

Fox Sports accepted McGuire's decision and issued its own apology to both Ms Banham and the Swans.

"Following comments Eddie McGuire made about coin tossing during last night's coverage of the Sydney v Adelaide game, Eddie has requested not to call today's game. We support this decision," Fox Sports boss Peter Campbell said.

"We are disappointed with the comments made and we deeply apologise to Cynthia, her family and the Sydney Football Club."

McGuire was slammed by the Swans for ignorance and a lack of empathy after he made the inappropriate comments about Ms Banham, the team's number one ticket holder.

What happened?

Ms Banham, a journalist, author, solicitor and teacher who lost both her legs in a 2007 plane crash in Indonesia which killed 21 people, performed the pre-match coin toss last night.

She held on to her walking stick while fulfilling the duty.

Cynthia Banham is the Sydney Swans number one ticket holder. ( Supplied: Fox Sports )

"I think we should introduce a $5,000 fine to anybody who's tossing the coin and can't do it properly," the Collingwood president said while commentating on Fox Footy.

"Every week, we have someone dropping it on their foot. Come on, toss it up properly, for goodness sake.

"Practise in the week, you know you're going to do it.

"It can't be that hard can it, guys?"

McGuire apologised "unreservedly" for his comments later in the broadcast.

"Before the bounce I made some comments about how we do the coin toss," he said.

"It had nothing to do with Cynthia Banham, who was the coin tosser tonight at the SCG, who has a disability.

"I just want to apologise if this was communicated in the wrong way.

"I did not mean to offend anyone, especially Cynthia and I apologise unreservedly to her and her family and friends, Swans supporters and anyone watching tonight who took it that way."

Eddie McGuire has previously been criticised for his on-air comments. ( AAP: David Mariuz )

Social Services Minister Paul Fletcher said he did not think McGuire intended to offend Ms Banham.

"I'm absolutely confident there was no malice intended, I know that Eddie apologised immediately," he said.

"Can I say, I think all Australians admire Cynthia Banham.

"And can I also say if this incident reminds all of us of some of the challenges that Australians with disability face, and increases awareness of those issues, I think that will be a good thing."

'Footy is for everyone'

Cynthia Banham was on Garuda Indonesia flight 200 when it crashed in 2007 at Yogyakarta airport. ( ABC News: Jerry Rickard )

However, the Swans were unimpressed with McGuire's apology, with club chairman Andrew Pridham saying the comments were "disappointing and inappropriate".

"Cynthia is an amazing woman. Courageous, humble and inspiring. She does not deserve to be spoken about on national television in that way. No-one does," he said.

"Being invited to toss the coin prior to a major sporting event is a great honour and a longstanding tradition. It is a moment to be enjoyed and treasured.

"Regardless of who it is, they are doing it by invitation and as a recognition of their love of the sport or a club. There are no professional coin tossers.

"Eddie, by contrast, is a highly experienced and credentialed presenter. He should and does know better.

"Eddie needs to focus less on his too frequent sincere apologies and more on tolerance and respect.

"Cynthia has endured significant hardship in her life and her strength shines through. She loves the Sydney Swans. We love her.

"Footy is for everyone."

The Swans followed up Pridham's comments with a statement that read: "The Sydney Swans are incredibly disappointed by inappropriate comments made tonight by Eddie McGuire.

"The comments show not only a lack of empathy, but also ignorance.

"Cynthia Banham is a passionate Sydney Swans member, our number one ticket holder, and a courageous woman who is an inspiration to all of us at the club.

"We are extremely proud Cynthia was there to toss the coin for our first home game at the SCG this season."

ABC/AAP