Cottee thought West Ham fans were out of order, but also said Roeder was not blameless.
He said Roeder inflamed the situation by antagonising home fans by repeatedly waving to Magpies supporters in the Centenary Stand.
Cottee "Roeder Inflamed Situation"
Roeder was taunted with 'tumour boy' and was also asked 'Why didn't you die three years ago?' during Newcastle's 2-0 victory.
Cottee: "I wasn't at the game but I'm aware of what was said to Glenn by fans. I've always felt that supporters have got the right to say what they want when they pay money to watch football. But there is a line you shouldn't cross and those supporters were crossing the line.
"Nobody likes to hear those sort of comments - they have no place in the game or any walk of life. This was an unsavoury incident. But having said that Glenn Roeder did inflame the situation by waving at the away fans.
"Mistakes were made on both sides but it's all over and done with now.
"Glenn has apologised and a line should be drawn through the whole matter.
Glenn did something in the heat of the moment and the fans said something in the heat of the moment - that's the passion of football."