The woman alleged to be having an affair with Tiger Woods is denying the claim.

The National Enquirer reported last week that Rachel Uchitel was having an affair with the golf pro.  Other reports suggested that Tiger Woods' recent car accident was the result of a fight with his wife Elin Nordegren over the infidelity headlines -- and that Nordegren was lashing out over Woods' reported stepping-out. 

But Uchitel rejected the claims.

"I did not have an affair with Tiger Woods... I met him twice and have not heard from him since," Uchitel said to Usmagazine.com.

She offered to take a polygraph test for the Enquirer before the story was published -- but the tabloid said no, Uchitel said.  "They told me it was too late and the story was running anyway," she said. 

Woods is expected to speak to police today about the accident.