*Depending on how you look at this, you may have a few laughs at Shaquille O’ Neal’s costume and character, “Shaqeeta.”

His girlfriend, “Hoopz,” who starred in a VH1 reality show, introduces him/her in the video, which shows the oversized drag queen singing to a Beyonce tune.

The video went viral and has people talking … and gagging all over the cyber and sports world. He is seen in costume dancing in a bobbed bluish wig, a form-fitting sleeveless mini-dress, and makeup to complete his ensemble.

Of course, he dances up a storm as Shaquille O’Neal does when the music plays, with our without a “Shaqeeta” costume.

Check out the madness: