The Men in Black star said it would be "awkward" to attend in the light of the row about the lack of representation among this year's acting nominees.

"We're uncomfortable to stand there and say that this is OK," he told Good Morning America's Robin Roberts.

Comedian Chris Rock is facing calls to withdraw from his role as host of this year's ceremony as the row intensifies.

In an interview aired on Thursday, Smith said diversity was "the American super-power" and that, "at its best, Hollywood creates the imagery for that beauty".

When he looked at this year's all-white line-up of acting nominees, he went on, "it's not reflecting that beauty."

"Everybody is beautiful and deserving and fantastic, but it feels like it's going the wrong direction," he continued.

"There's a regressive slide towards separatism, towards racial and religious disharmony and that's not the Hollywood I want to leave behind."

Some had expected Smith, a two-time Oscar nominee, to be shortlisted again for Concussion, in which he plays a doctor investigating head injuries sustained by American football players.

The Independence Day actor, however, insisted his own part in the debate was nominal.

Smith's comments will add further fuel to an issue that is threatening to overshadow this year's awards, to be held in Los Angeles on 28 February.