Foxx denies dating Holmes

UPDATE: Jamie Foxx thinks the rumours he is dating Katie Holmes are hilarious.

The actor was romantically linked to the actress after they were seen getting close at a charity event in New York on August 24.

However, Foxx, 45, says there is absolutely no truth to the gossip.

"(The rumours) are 100 per cent not true," he told Entertainment Tonight.

"In fact, it’s quite hilarious because we simply danced at a charity event along with a lot of other people."

Foxx was referring to a benefit for Harlem’s famous Apollo Theatre in East Hampton, New York.

Pharrell Williams and comedian Ellen DeGeneres were also in attendance and the star-studded crowd reportedly brought the house down with their moves.

Initial reports claimed witnesses saw Foxx grab Holmes’ backside and the rumours were fanned earlier this week when InTouch magazine in the US alleged the pair had become more than friends.

Foxx co-starred with 34-year-old Holmes’ ex-husband Tom Cruise in the 2004 crime thriller Collateral.

While Holmes and Cruise were still married, they were frequently seen spending time with Foxx at events.

Holmes and Cruise divorced in 2012.

The former couple share a seven-year-old daughter, Suri.

A source told In Touch magazine that the couple had been spending time together at Holmes' apartment in Chelsea, New York, and she also stayed at the Trump Soho Hotel with him for a night while he was filming his new movie Annie in mid-September.

His driver brought her home the next morning, the source said.

"A hotel employee confirmed that Katie had stayed at the hotel with Jamie and that she was taking his car," the source said.

"So the driver drove her home to her Chelsea apartment."

A spokesperson for Holmes said that she and Foxx, who has two daughters, Corinne, 19, and Annalise, four, from previous relationships, were just good friends but insiders said the couple were desperate to keep the relationship under wraps.