Tracy Morgan seems hell-bent on offending every minority group he can ... add the mentally and physically disabled to the ever-growing list.

Tracy warned his audience at a performance in New York City this weekend, "Don't ever mess with women who have retarded kids." The audience groaned, but Tracy didn't stop: "Them young retarded males is strong. They're strong like chimps."

But more was yet to come. Tracy reminisced about a girl he once dated, describing her as "a cripple" with a prosthetic arm, a mechanical larynx and a portable dialysis machine.

You'll recall, earlier this month, Tracy drew fire for another performance, in which he said he would stab his son to death if he spoke in a "gay voice."