Dowling made the comments before Davidson's arrest on suspicion of sexual offences.
The presenter fell out with the controversial comic when they were both contestants on Hell's Kitchen in 2007.
Davidson was kicked off the programme for making homophobic comments towards Dowling, saying: "You play the whole homophobic card, you are a f**king disgrace," adding: "Why do shirt lifters pull that same face?"
The comedian has been rumoured to be taking part in the latest celebrity edition of the Channel 5 reality show.
> Celebrity Big Brother: Everything you need to know for launch night
Speaking about the rumours linking Davidson with the show, Dowling told This Morning: "When you get paid to do a job you have to be professional.
"I'm there as the host of the show. If Jim is there I will give him the same respect as I'd give any of the housemates."
He added: "We're not friends so I've got no personal interest."
Rylan Clark was recently named as the early favourite to win Celebrity Big Brother, despite not being officially confirmed as a participant.
Celebrity Big Brother launches on Channel 5 on Thursday at 9pm.
In pictures: Celebrity Big Brother 2013 - Rumoured housemates
Copyright: Z. Tomaszewski / WENN