In his comeback, Jimmy Kimmel struck a tone of sorrow for his controversial comments about Charlie Kirk - without saying sorry - and went on to make clear he would refuse to be cowed by his critics, chiefly Donald Trump.

Referencing last week's remarks that led to his brief suspension by Disney, the late-night talk show host stopped short of an apology as his show returned on Tuesday.

Kimmel chose his words carefully as he said he accepted that some people felt his remarks about Kirk's death had been 'ill-timed or unclear or maybe both', and told them: 'I get why you're upset.'

Last week, the host made a clumsy connection between the man suspected of shooting the conservative influencer earlier this month and the 'Maga gang', and joked that Trump's reaction was akin to 'how a four-year-old mourns a goldfish'.

On Tuesday, Kimmel choked up as he told viewers it was 'never my intention to make light of the murder of a young man'. And, again, it was not his 'intention' to 'blame any specific group' for the actions of Kirk's killer.

He stressed that he 'meant it' when he posted a message sending love to Kirk's family on Instagram last week, before this row erupted.

But Kimmel was also at pains to make clear that the furore of recent days would not force him to back off in his treatment of Trump.

In fact, being at the centre of a storm about free speech seems to have hardened his resolve.

This show is not important. What is important is that we get to live in a country that allows us to have a show like this, Kimmel said to cheers from his studio audience.

After playing a clip of Trump ridiculing his low ratings, the host pointed out that the row had brought huge attention to his comeback, and sent back some ridicule in return.

'He tried his best to cancel me,' Kimmel said. 'Instead he forced millions of people to watch the show. That backfired bigly. He might have to release the Epstein files to distract us from this now.'

The host added: 'A government threat to silence a comedian the president doesn't like is anti-American,' before repeating for emphasis: 'That's anti-American.'

Trump has signalled that Kimmel's return will escalate his battle with both the comedian and his network, Disney-owned ABC. Kimmel also took the opportunity to poke fun at Disney - and is clearly in a strong enough position to also get serious in showing his displeasure at the firm's decision to suspend him.

'I was not happy when they pulled me off the air,' he said. 'I did not agree with that decision, and I told them that.'

However, Kimmel acknowledged the network’s decision to allow him back, stating he thanked them for their support. He also called out the regulatory pressures from the FCC when he had Robert De Niro guest on his show, humorously depicting the commission's actions as 'mob tactics' to suppress free speech.

The discourse between Kimmel and Trump reveals escalating tensions in the media landscape and Kimmel's determination to stand firm in his comedic approach amidst growing scrutiny.