The BBC received 172 viewer complaints after Mark Lawrenson made a sexist comment during Argentina's win against Switzerland on Tuesday.
The former Liverpool and Republic of Ireland defender said that Swiss striker Josip Drmic "should have put a skirt on" after his weak chipped effort when one-on-one went straight into the hands of Argentina goalkeeper Sergio Romero.
The BBC said: "We acknowledge that the remark by commentator Mark Lawrenson about Switzerland's Josip Drmic was inappropriate and we apologise for any offence caused by it."
Broadcasting watchdog OfCom also received six complaints, but has not yet decide whether to formally investigate.
The BBC have come in for some strong criticism during the tournament, with co-commentator Phil Neville widely ridiculed for his commentary during England's defeat against Italy and perceived bias as Brazil beat Chile via a penalty shoot-out.
Neville's commentary prompted 400 viewer complaints.
ITV had problems on the opening night of the tournament, when ITV Player crashed because of the high volume of people trying to watch the World Cup opener.
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