He said in a tweet: "I did not make, and do not have, any such recordings."
Days after he fired Mr Comey in May, the president had tweeted: "James Comey better hope that there are no 'tapes' of our conversations..."
He has been under pressure to produce the tapes amid inquiries into alleged Russian meddling in the election.
The House Intelligence Committee had earlier this month asked the White House to hand over any such recordings.
James Comey was heading the FBI inquiry into alleged Russian interference in last year's presidential election, and whether the Trump team had any links to Moscow, when he was fired on 9 May.
Trump: I did not record ex-FBI chief James Comey
23 June 2017
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US President Donald Trump says he did not make secret recordings of ex-FBI chief James Comey despite an earlier hint to the contrary.
