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O.J. Simpson ain't mad the Bills are finally allowing another player to wear his famous #32 jersey ... saying, "Whatever they do is fine with me."

The team announced this month it's giving away O.J.'s old number to newly signed halfback Senorise Perry.

It's a big deal because Buffalo hadn't allowed a single player to use the jersey since Simpson last wore it for the team in 1977.

But, Perry says when he asked for the digits, he wasn't met with any resistance, saying to The Athletic, "I thought it was retired. But then I was told it was available. Boom, I took it."

If ya think Simpson is upset by that ... he ain't -- 'cause he told The Athletic, "Whatever they do is fine with me. That’s how I feel."

"When I played there, I tried to honor the team. Since I left, I always tried to honor the Bills. To be honest, it’s not something I think about. There’s too much else going on in life."

Of course, O.J. is arguably the greatest Bill of all-time -- he ran for 10,183 yards and 57 TDs in his 9 seasons in Buffalo.

But, he's also a convicted criminal who was also found liable for killing two people. Not exactly someone you'd want to honor.

Even though Buffalo isn't saying it ... reissuing the #32 jersey is a shot at Simpson -- it's a sign he isn't considered Bills royalty anymore.