Another attempt from the Southern press to unsettle the club on the eve of a new, important season.
The Sun's Villa reporter claimed that The Whites were close to agreeing an £8m fee with Aston Villa for the England striker, in a move that would reunite him with former Elland Road boss David O'Leary.
But a statement on the club's official website read: "Leeds United can categorically deny the story and have issued assurances that there are no plans to part with Alan Smith, who is seen as a key figure in Peter Reid's aims to take the club back into Europe again."
Smith, who only signed a new contract in February, recently said that he would never consider leaving Leeds United even if they were relegated.