The 54-year-old actor insisted that he has not been approached to appear in the next instalment of the franchise, due to be released in 2015, reported Digital Spy.
"I don't know why people keep writing about this. I've been offered no role, I've never read a script. No, I'm not doing the next James Bond movie. No," he said.
Spacey added that director Sam Mendes, who helmed the previous Bond installment 'Skyfall' and has twice before worked with him, has not approached him at all.
"Obviously if (Sam) wanted me he would've offered me the role. I don't even know if there is a role frankly," he added.