The 31-year-old is heard saying that "most homosexual men probably have AIDS" in a tape obtained by Radar Online.
The comments were recorded while Hilton was travelling in a taxi on September 7 in New York City during fashion week.
The blonde star had been partying with an openly gay male model friend in the early hours of Friday morning, and the pair were sharing a taxi.
Paris's rant came as her friend began telling her about a cell phone application called Grindr, where gay men can find other local gay, bi and curious guys for dating with the help of GPS.
A shocked Paris is then heard saying,"...Gay guys are the horniest people in the world. They're disgusting. Dude, most of them probably have AIDS... I would be so scared if I were a gay guy. You'll like, die of AIDS."
Hilton's comments were recorded by the driver of the taxi.
However, Hilton's representative has defended the star, saying she was merely pointing out about the dangers of unprotected sex.
"Paris Hilton's comments were to express that it is dangerous for anyone to have unprotected sex that could lead to a life threatening disease," her spokesperson said.
