Rihanna is playing this year's Super Bowl Halftime show.

That's not enough for Stephen A. Smith.

The hot taker offered this hot take on Sherri.

https://youtu.be/iy2P2oU27Qc

“I don’t want to say I’m not excited. She’s fantastic. That’s not where I’m going with this," Smith said of Rihanna. "Ladies and gentlemen, she’s a lot of things. She’s spectacular, actually. And congratulations on new mamahood. There’s one thing she’s not: she ain’t Beyoncé."

After the crowd gasped, Smith tried to explain why his shade was not shade.

"That's not throwing shade on them.  That's appreciating their greatness, but understanding there's levels," Smith explained.

Are their levels when it comes to Beyonce and Rihanna?