North Korea said on Wednesday that it has never had any arms dealings with Russia, neither it has any plans to do so, KCNA reported.
"Rumors of arms dealing with Russia is a hostile attempt by the US to tarnish the image of N.Korea," it added.
White House National Security spokesperson John Kirby said last week the United States has information that indicates North Korea is covertly supplying Russia with a "significant" number of artillery shells.
Kirby said North Korea was attempting to obscure the shipments by funnelling them through countries in the Middle East and North Africa and that Washington was monitoring to see whether the shipments are received.
A North Korean defence ministry official called the allegations a rumour and said Pyongyang has "never had 'arms dealings' with Russia" and has "no plan to do so in the future."
"We regard such moves of the U.S. as part of its hostile attempt to tarnish the image of the DPRK in the international arena by invoking the illegal 'sanctions resolution' of the (U.N. Security Council) against the DPRK," the official said in a statement carried by the KCNA, referring to the North by the initials of its official name.
Any arms aid would be a further sign of deepening ties between Moscow and Pyongyang as Russia's isolation over its war in Ukraine has grown.
North Korea was one of the only countries to recognise the independence of breakaway Ukrainian regions, and it has expressed support for Russia's proclaimed annexation of parts of Ukraine.