Apple and Twitter are not currently negotiating the possibility that the mobile technology giant obtain participation in the popular social network, said sources familiar with the matter.
Apple, in recent months, has held talks with Twitter to explore investing hundreds of millions of dollars in the company, informed the New York Times, citing people involved in the matter.
The Wall Street Journal said that such discussions were held a year ago, citing a person familiar with the matter.
It is unclear whether the two companies discussed a deal in the past and at what level negotiations took place, but they are currently not conducting formal talks between the two companies on investment or acquisition, a sources said.
Both Apple and Twitter declined to comment.
The iPhone and iPad manufacturer does not usually participate in company shares but prefers to acquire technology by buying smaller and less known companies.
Twitter executives have repeatedly said they are in no hurry to seek additional funding, either privately or in bags, as they have "truckloads" of cash.
Apple has never delved into the social media space dominated by Facebook, but has inroads with the intent of launching a social network on iTunes called Ping, which has not caught on.
Twitter, the Internet phenomenon with over 140 million users allows people to post messages of up to 140 characters, and has integrated well into smartphones and tablets.
Twitter, based in San Francisco and seen as the most important candidate to go public after Facebook, is increasing its efforts to generate revenues of 400 million tweets that cross its network every day.