I've recieved the same email several times over the past few years. Didn't sound like Rooney, and it wasn't:

http://www.snopes.com/politics/soapbox/rooney4.asp

Here is something Andy actually did say:
"About a year ago, I became aware of a more serious theft of my name and it is so hurtful to my reputation that it calls for legal action against the thief. Hundreds of people have written asking if I really wrote the 20 detestable remarks made under my name that have had such wide circulation on the Internet.

Some of the remarks, which I will not repeat here, are viciously racist and the spirit of the whole thing is nasty, mean and totally inconsistent with my philosophy of life. It is apparent that the list of comments has been read by hundreds of thousands of Americans, many of whom must believe that it accurately represents opinions of mine that I don't dare express in my column or on television. It is seriously damaging to my reputation."

And something else:
"There's a collection of racist and sexist remarks on the Internet under a picture of me with the caption ‘ANDY ROONEY SAID ON 60 MINUTES.’ If I could find the person who did write it using my name I would sue him."