The 'X Factor' winner claimed that she was not bothered about Katie's comments, adding that she was "bigger and better" than getting involved in a war of words with the rent-a-gob.
She told journalists including HuffPost UK: "I'm not even going to bother retaliating, because I'm not going to stoop that low.
"If she wants to go around cursing, that's her prerogative. I'm bigger and better than that. I know who I am and I'm not going to be put down by it and be upset about it because I don't really care!"
Sam added: "If that's how she makes her living, then more fool her."
Katie has been at the centre of controversy in recent weeks, receiving a ban from 'This Morning' after cracking a joke on Twitter about life expectancy in Scotland following the fatal helicopter crash on the banks of the Clyde in Glasgow.
She then caused further outrage when she mocked a sick child's name who featured on an 'X Factor' charity appeal.
Sam Bailey's single 'Skyscraper' is available to buy now and the profits are being split between two charities - Great Ormond St Children's Hospital and Together for Short Lives.