Sheffield Wednesday midfielder Michael Gray insists he did not make 'sick jokes' about Stephen Gately during Saturday's match with Coventry.
The Owls ace was accused of making distasteful remarks by Sky Blues striker Leon Best.
Gray was said to have spoken out of turn while Coventry's Aron Gunnarsson was being stretchered from the field with a broken leg.
The former England international has since apologised to the Icelandic midfielder for attempting to help him to his feet following a challenge by Leon Clarke, but has strenuously denied making any comment about former Boyzone band member Gately - who died suddenly in Mallorca last week.
"Obviously I did not realise Aron Gunnarsson's injury was a bad one at the time and I'm sorry for what happened.
"It was something that happened in the heat of the moment and if I had known the player had potentially sustained a serious injury I certainly would not have tried to get him to his feet.
"I hope Aron's injury is not a serious one and I wish him a speedy recovery."
On Best's allegations, Gray added: "Anyone who knows me knows I would not conduct myself in that way.
"I find it disappointing that another player would suggest I made those kind of comments.
"The words that have been published are misleading and way off the mark and I dismiss them completely."