"The tribunal, in our view, has applied the law incorrectly in this case and made a wrong decision and so we would like to appeal it," station general manager Bob Miller said.

"We'd like to do that on the basis of identifying very clearly the specific reasons that the tribunal made its findings."

Mr Miller said Mr Laws and Mr Price "don't want to upset people" and 2UE would appeal as soon as possible.

"We argue that people should be able to express their opinions on public issues and just because somebody disagrees with it doesn't mean we can't express a view," he said.

"They get a debate going on the airwaves because that's the business they're in, but they're not about inspiring ... vilification for heaven's sake."

Neither talk show host would issue an apology, at least not before the appeal process was completed, Mr Miller said.

Sydney gay man Gary Burns lodged a complaint to the tribunal after comments made by both presenters on June 16, 2003, about a gay couple on the lifestyle television show The Block.

Mr Burns alleged the comments "incited hatred towards, serious contempt for, and severe ridicule of homosexuals".

During the broadcast Price had called Gav and Wazza "young poofs" while Laws described them as "a couple of young poofs".

Earlier today the tribunal found comments made by Price and Laws were "homosexual vilification within the meaning of the Anti-Discrimination Act" and that "even if done in good faith and in the public interest (were) not reasonable".