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"This is unfounded information based on unverified facts," foreign ministry spokesman Markian Lubkivsky said, quoted by Interfax news agency.
Newsweek reported in its issue published Monday that Iraq secretly bought the powerful Russian-made Kornet missiles from Ukrainian arms dealers.
The missiles may have reached Iraq through Syria, the report said, quoting unnamed sources in the US defense department.
The anti-tank missiles were used to attack two US tanks which were the first to be destroyed by enemy fire in the current Iraq war, according to Newsweek.
"Ukraine strictly respects the UN Security Council sanctions against Iaq and has never delivered any arms to that country," Lubkivsky said.
"We consider this affair a new attempt to harm the authority of our country," he added.
Iraq is banned from acquiring military equipment under UN sanctions imposed after it invaded Kuwait in 1990.
Ukraine has repeatedly denied US accusations that it sold a sophisticated radar system to Iraq with the personal approval of President Leonid Kuchma.
Those accusations, first launched in September, prompted the United States to drastically cut its aid to the former Soviet country -- once the third largest recipient of US aid after Israel and Egypt.
Ukraine has recently attempted to improve its relationship with the United States, deploying a chemical decontamination unit to Kuwait last week to help in the event of a chemical weapons attack by Iraqi President Saddam Hussein.
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