LEEDS United chief executive Shaun Harvey claims the club have had no contact with Australian businessman Frank Lowy.
Reports in Australia suggested Lowy, the billionaire chairman of Football Federation Australia, has commissioned a review into the state of the League One club's finances.
But Harvey, who has served under current chairman Ken Bates since 2005, insists no talks have been held.
"We have not heard of any interest from Mr Lowy," Harvey told the Yorkshire Post, echoing a statement made by the FFA.
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