"I think Dustin Hoffman ... I'm not saying I've done similar things like what he did. Apparently he touched a girl's breast and stuff, but it's childhood stuff."
Last year, actress Anna Graham Hunter alleged Hoffman groped her and made inappropriate comments when she was a 17-year-old intern on the set of the 1985 TV movie Death Of A Salesman.
Playwright Cori Thomas accused Hoffman of exposing himself to her in a New York hotel room in 1980, when she was 16.
On the Irish chat show, Neeson also defended US radio presenter and writer Garrison Keillor, who was dropped by Minnesota Public Radio last year over an allegation of "inappropriate behaviour".
Hollywood has been hit by a wave of sexual harassment and assault allegations following the Harvey Weinstein scandal.
Neeson said of the #MeToo movement: "There is a movement happening and it's healthy and it's across every industry. The focus seems to be on Hollywood at the minute, but it's across every industry."
His comments have sparked criticism on Twitter.