Tymoshenko issued the denial while addressing journalists in Stockholm (Sweden).
According to Tymoshenko, the amount of debt stated by Russia is not the amount owed by Ukraine but the amount that the RosUkrEnergo intermediary company owes to the Gazprom company (Russia).
"It is not the debt of Ukraine but the debt of this company that is not very transparent," Tymoshenko said.
Tymoshenko expressed the hope that there will be no intermediaries in Ukrainian-Russian gas relations from January 1, 2009, and that the Naftohaz Ukrainy national joint-stock company and Gazprom will cooperate directly.
Commenting on President Viktor Yuschenko's instruction that the Cabinet of Ministers resolve the issue of Naftohaz Ukrainy's debt to RosUkrEnergo by November 27, Tymoshenko expressed doubt that Yuschenko was aware of the situation.
"It is necessary to first tackle corruption in the gas sector and not shift everything to the government," Tymoshenko said.
Commenting on Russia's statement regarding the possibility of setting a price of USD 400 per 1,000 cubic meters to Ukraine in 2009, Tymoshenko said it was necessary to be patient and wait for Ukraine and Russia to sign an agreement on the terms of supply of natural gas to Ukraine in 2009.
Tymoshenko expressed the hope that such an agreement would be signed within the next few weeks and that such issues as gas debt would no longer arise after the signing of the agreement.
Tymoshenko noted that the governments of Ukraine and Russia have reached agreement that the gas price for Ukraine will be raised to the market level over a period of three years.
As Ukrainian News earlier reported, Tymoshenko traveled to Sweden on Thursday for a two-day official visit.
Yuschenko has demanded that the Cabinet of Ministers resolve the issue of Naftohaz Ukrainy's debt to RosUkrEnergo by November 27.
Russia's President Dmitry Medvedev has said that transition to direct gas supplies from Russia to Ukraine would be impossible if Ukraine fails to pay the gas debt of $2.4 billion.
RosUkrEnergo announced on November 20 that Naftohaz Ukrainy owed it $2.4 billion for gas supplies.
Naftohaz Ukrainy earlier announced that it owed RosUkrEnergo $1.26-1.27 billion for gas supplies.
Naftohaz Ukrainy and Gazprom are presently holding negotiations on supply if natural gas to Ukraine in 2009 and subsequent years.
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