"No offense intended, but . . . (something offensive)".
I don't see the point in trying to sugar-coat the comment that way . . . just spit it out if you fully intend to be offensive.
Cherie
__________________
I am not a Neurologist, Physician, Nurse, or Hairdresser ... but I have learned that it is not such a great idea to give oneself a haircut after three margaritas
.