IBM is not bidding for Satyam Computer Services, a source with knowledge of the matter said on Thursday.
India's Economic Times had earlier reported that International Business Machines Corp -- along with others including private equity firm Apax Partners -- was among the bidders for the fraud-hit outsourcing company.
A spokesman for IBM declined to comment. A spokeswoman for Satyam earlier declined to comment.
(Reporting by Ritsuko Ando, editing by Gerald E. McCormick)