Joe Kinnear has admitted contacting the player however the Hammers have denied receiving any bid for their Captain.
A statement on the official site reads, "West Ham United would like to make it clear that Lucas Neill is a contracted West Ham United player and that we have received no approach from any club for his services including Newcastle United.
"We are astonished by reports today that a Premier League manager has claimed contact with one of our contracted players.
"As stated on 31 December by CEO Scott Duxbury, talks over a new contract with Lucas Neill - who remains committed to West Ham United - are due to be held in due course when appropriate for all parties.