NBA spokesman Mike Bass issued the following statement to ESPN:

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“We are in the process of conducting a full investigation into the audio recording obtained by TMZ. The remarks heard on the recording are disturbing and offensive, but at this time we have no further information.” source

Then this gem..

We have heard the tape on TMZ. We do not know if it is legitimate or it has been altered. We do know that the woman on the tape––who we believe released it to TMZ––is the defendant in a lawsuit brought by the Sterling family alleging that she embezzled more than $1.8 million, who told Mr. Sterling that she would “get even.” Mr. Sterling is emphatic that what is reflected on that recording is not consistent with, nor does it reflect his views, beliefs or feelings. It is the antithesis of who he is, what he believes and how he has lived his life. He feels terrible that such sentiments are being attributed to him and apologizes to anyone who might have been hurt by them. He is also upset and apologizes for sentiments attributed to him about Earvin Johnson. He has long considered Magic a friend and has only the utmost respect and admiration for him––both in terms of who he is and what he has achieved. We are investigating this matter.