The 'Call My Name' singer was alleged in Tom Bower's biography Sweet Revenge: The Intimate Life of Simon Cowell to have "played the soulful victim" in order to get her own way with the music mogul and fellow X Factor judge.
In the book, Cowell is quoted as saying about the popstar: "She would come in dressed in her tracksuit and slippers, drop her eyes and play the soulful victim to get around me. She played me. When she walked over, I felt I was the mouse with a beautiful cat."
However, in an interview with The Observer, Cole brushed off any suggestion that she attempted to seduce Cowell, joking: "That's actually really flattering, because if I can seduce him in me tracksuit and slippers, I must have something good.
"You know, he said the same thing to my face about me manipulating him. I said, 'Simon, seriously - you've become so cynical that you think people manipulate you, but I'm not one of those people. Maybe what confuses you is that I don't play with you; you can't buy me'. And he said to me, 'When I say you manipulate, I mean it in the sincerest form of a compliment. Meaning: you're highly intelligent, and I don't even think you know you're doing it'.
"Sorry, but if I was going to do it, it wouldn't be in me tracksuit bottoms."
The 28-year-old also confirmed reports that she had been approached to write her own autobiography, adding: "I'm torn. The past ten years have been incredible - the whole of my 20s. That would be amazing to put into words, and go into my 30s with a clean slate. But then I think: I can't be bothered."
However, she dashed any ideas that she would provide any revelations about her relationship with Cowell in the book.
"I don't know if I've got 300 words to say on Simon. He might get a footnote if he's lucky," she said.
Cole was blasted by Bower earlier this month as being "not very intelligent".
Watch the video for Cheryl Cole's 'Call My Name' below: