Stephen A. Smith says the folks upset over his recent Jeffrey Epstein take are just like him — they’re allowed to have their own opinions. Only difference?? He makes millions for his.

TMZ Sports caught up with SAS in New York City this week following his appearance on Chris Cuomo‘s “NewsNation” show … which resulted in some flak for saying he didn’t care if the dead financier’s rumored “client list” ever came to light — nor should the public.

His take on the Epstein “list” — which some folks believe included names of clients to whom underage girls were trafficked — upset a lot of viewers … and Smith gave us his response in three parts.

“Number two, I get paid for mine.”

Fair enough … we’re talking about the richest man at ESPN here.

“Number three, and most importantly, it’s my opinion based on the facts that’s presented. I’m not getting personal, I’m not deriding or denigrating anybody. I’m just calling it like I see it when asked or when it’s part of my job.“

Smith’s stance shouldn’t come as a surprise — he shares his thoughts with his chest and rarely backs down. Remember, LeBron James confronted SAS at a Lakers game over a take on his son, Bronny James.

So, don’t expect SAS to back down on this one, either.