The outfit is among the top Halloween costumes in the U.S. this year and while some have found it amusing, others insist it is an insult to the late conservationist who died in September.
Photos of the celebrity comedian making the rounds at Halloween parties in Los Angeles over the weekend have been widely circulated on the Internet.
Maher hosts weekly HBO talk show Real Time with Bill Maher and has angered some of his fans.
One fan wrote on the star's official Web site, "I suppose he thought it was funny, but it was seriously lacking taste, decorum and respect for Steve's family."
Another fan wrote, "I am kind of torn on it--I have a good sense of humor but this one is just kind of tacky."
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