Beckham happy in LA
Hammers co-owner David Gold has said he wants to sign the 35-year-old and that discussions have taken place with the player's agent.
But a spokesman for Beckham told PA Sport: "Whilst it's flattering to hear of interest there has been no contact with or offer from West Ham. David is happy at the Los Angeles Galaxy and has no interest in leaving, and is looking forward to returning to the team on 9 August."
Beckham is still recovering from the ruptured Achilles tendon that kept him out of the World Cup but believes he will be back to play some part in the remainder of the Galaxy's MLS season.
He is back jogging and running but will have further tests with club doctors next month to determine when he should return to full training.
Beckham is hopeful he could be back in action as early as September allowing him to make a possible return to European football in January - for the past two years he has played for AC Milan for the second half of the season.
Beckham holds the record for the number of England caps by an outfield player - 115 - but will not announce his international retirement and will continue to make himself available to Fabio Capello.