Commentator Liam McLeod said sorry to viewers for the language of players in the first half of the Scottish Cup tie between Inverness Caledonian Thistle and Dundee United in which two players were sent off.
But when studio-based anchor Rob MacLean reviewed the incident at half-time with his guests, the same X-rated comment could be heard again.
A BBC spokesman said: "There was bad language broadcast during our live coverage on Sportscene where a player was heard to swear during the game. We apologised straight away but unfortunately during a live broadcast there is always a risk that bad language may be audible.
"However the same clip - which was of a key incident in the match - was shown in the half time analysis without the audio being muted as it should have been.
"This is unacceptable and we apologise."
Last month, the BBC was forced to move coverage of the Ross County v St Mirren game to a late-night slot because fans were swearing too much. The Corporation said Ofcom guidelines prevented the game being broadcast before the watershed because of the offensive content. Yesterday's game was refereed by the same official, Willie Collum, at the Caledonian Stadium.