Dame Elizabeth Taylor last acted in 2001

The 74-year-old said she is not dating Firooz Zahedi, who in the mid 1970s became the star's personal photographer on her film projects.

The actress, who twice married British actor Richard Burton, said, "We are not, never have been and will never be romantically involved.

"My private life and my plans, at this time remain private."

She went on to describe Zahedi as an "old and dear friend."

Dame Elizabeth's last marriage to building labourer Larry Fortensky ended in divorce in 1996 after five years.

It is not the first time the two-time Oscar winner has been forced to publicly deny stories which concern her.

Earlier this year she appeared on a CNN talk show to deny reports she was suffering from Alzheimer's disease.