ANNA NICOLE SMITH's longtime attorney and partner HOWARD K STERN is fighting tabloid reports he was responsible for the death of the actress/model's son DANIEL last September (06).

The lawyer admits he was stunned by claims he was seen flushing Methadone down the toilet at the home he shared with Smith in The Bahamas shortly after his partner's son was found dead in the hospital room where she delivered her baby daughter.

Daniel died of a lethal drug overdose.

Stern insists there are people who are out to set him up for murder, and he's appalled by their "despicable" behaviour.

Speaking out on US news show THE INSIDER last night (07FEB07), he said, "It's unbelievable. The first thing that I did was call my parents because I didn't want them to see that without me warning them first.

"I know I never gave Daniel Methadone, I know I never told anyone I gave Daniel Methadone and I know I never flushed Methadone down the toilet.

"For them to implicate me in Daniel's death, it's just despicable... I would never hurt Daniel. I loved Daniel. Daniel's my family."

He adds, "If anybody testifies that I gave Daniel Methadone or that I flushed Methadone down the toilet, or anything like that... they're trying to set me up."