Novak Djokovic has denied an Italian media report he deliberately lost a match in 2007 that has been linked to a wider scandal involving alleged corruption in tennis.

The 28-year-old world number one was asked about a report in Italian newspaper Tuttosport that he had deliberately lost to now-retired Fabrice Santoro at the Paris Masters.

"It's not true," the Serb said with a shrug and shake of his head. "What it is to say? I've lost that match.

"Anybody can create a story about that match or for that matter any of the matches of the top players losing in the early rounds, I think it's just absurd. You can pick any match that you like that the top player lost and just create a story out of it."

The reigning Australian Open champion Djokovic was asked about the media reports on Monday, saying that he had indirectly been offered $200,000 to throw a match while still a teenager.

The offer was immediately rejected by the person it had been made to, he said."You don't want these kind of subjects or speculations going around," he said.