Sofia Vergara Says She Can 'Recycle' Joe Manganiello Tattoo For New Man

Sofia Vergara's all about cutting down on waste ... revealing she's repurposing a tattoo for her ex-husband Joe Manganiello as a tribute to her current boyfriend!

The actress joined "The Talk" earlier this week with her son Manolo when the topic of tats came up -- and, her kid reveals he's got more than 30 different tattoos covering his body.

Vergara cracks jokes at her boy's expense -- calling him out for covering the "beautiful Latin skin" she gave him. So, Manolo fires back ... pointing out his mom's a hypocrite 'cause she's got ink too.

Sofia shows her tattoos ... both small initials on her wrists -- one for her late brother and the other for Joe, still on her right wrist despite the divorce.

SV points out she's lucky 'cause her new squeeze's name is Justin Saliman -- so, the "J" tattoo she's got still works. She calls it recycling FWIW ... a much cheaper alternative to tattoo removal, we gotta say.

Plus, seems like Sofia's got a type 'cause Manolo reveals his dad's name starts with a "J" too -- lots of coincidences in Vergara's dating life.

Sofia and Joe started divorce proceedings last summer ... with sources telling us he wanted kids while she didn't -- and, they just couldn't get on the same page.

They finalized the divorce in February, and they've both been dating new people for months ... Sofia with surgeon Saliman and Joe with actress-model Caitlin O'Connor.