Shannon Sharpe delivered the (surely to be controversial) take on the two pop stars after a recent report claimed T.S. generated over $331 million for the Chiefs/NFL and the Chiefs -- something Unc believes Queen B couldn't have matched.

The convo went down on Sharpe's and Ochocinco's Nightcap podcast ... when Shannon asked Chad who else could've generated hundreds of millions of dollars just by showing up to a few games.

Ocho's response was Beyoncé ... but Sharpe didn't agree, expressing his support for Bey, while saying he didn't think her impact would be the same.

"Not like this," Sharpe said. "I love Beyoncé!. Beyoncé ain't moving the needle like this chick, Ocho! No!"

Ocho was shocked by Sharpe's response ... and then Shannon took it a step further.

"[Taylor's] the closest thing to moving the needle like Michael Jackson that we've seen!"

That's when Ocho lost it ... as did many fans after the show dropped.

"Beyoncé did the Super Bowl 4 times. Been there done that Stink….don’t play with my girl EVER!!!" one person wrote.

Another fan pointed out that the King of Pop couldn't even go to the NFL games because he was that famous.

"No one is fainting in awe of Taylor Swift no matter how famous she is," the fan wrote. "There’s no comparison."

At the same time, a ton of fans agreed with Shannon. So, no consensus here.

Ocho also argued that if Beyonce attended games -- like Swift does to watch her boyfriend Travis Kelce -- then she'd bring in millions for the NFL.

"Beyonce is on another stratosphere," Ocho said, "Her visibility -- she not out here like that the way Taylor is," Ocho said.

At the end of the day, gets used to seeing Swift ... the Chiefs are in the Super Bowl, and while we're told Taylor won't be a part of the halftime show, you can bet you'll see plenty of her on your television on Super Sunday!