Star magazine reported that Woods, 33, and Simpson exchanged phone numbers and e-mail addresses at the AT&T National Pro-Am golf tournament in Bethesda, Md. last July. At the time, the singer was still dating Tony Romo.
"Jessica said that she felt like Tony wasn't paying attention to her, so she was like, 'What the heck!'" the magazine quoted an insider as saying. "She decided to have fun with Tiger whether it bothered Tony or not."
A source told "Extra" Wednesday, "Everything in that story is false, except for the fact that they have met."