Carphone Warehouse has denied reports that it has re-entered talks to buy internet service provider Tiscali.
An article in The Sunday Times on 21 September suggested that the firm had rejoined the long-running auction with a less-than-impressive £450m bid.
Tiscali is thought to want at least £600m, but has failed to find a buyer at that amount since it put itself up for sale in December 2006.
A number of firms, including BSkyB, Carphone Warehouse and BT, have expressed their interest, but none so far has managed to make a bid that was attractive to Tiscali.
However, The Sunday Times claimed that the latest £450m offer, which it said is Carphone Warehouse's second bid, is being considered by Tiscali and its advisors.
A spokeswoman for Carphone Warehouse told vnunet.com today that the claim was untrue, and that the firm had not put forward a new deal.
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