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Rex Features
A recent tabloid report had suggested that Simpson and Woods swapped phone numbers and email addresses after meeting at the AT&T National Pro Am Golf Tournament in July.
She had been photographed at the event alongside Woods and her then boyfriend Tony Romo.
Writing on her Twitter account, she said: "Can't believe that I'm on the cover of Star magazine with Tiger Woods, what a JOKE! 'The Shocking Inside Story' is (insert drumroll) A LIE!"
A representative for the star added to E! Online: "Literally the only thing that's true in the story is the fact that they met. It was a quick meeting, and they posed for a photo together - that was it. Jessica's lawyer is sending them a letter this afternoon."
Woods has been linked to a string of women in recent weeks, following reports that his November 27 car crash occurred after wife Elin discovered his alleged infidelities.
> Woods caddy: 'Tiger has got a problem'
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