A Swiss website reported Swiss athletes received promotional gifts including Galaxy Note 3 smartphones but reported "the gifts came with linked demands."
As an Olympic sponsor, the website Bluewin said, Samsung had insisted there should be no rivals' brands in TV pictures and those who attended the opening ceremony should cover logos on iPhones.
Samsung has said not such condition were set.
"Samsung did not request any action of this nature from athletes attending the 2014 Sochi Winter Olympics," the company told Britain's The Guardian.
"All commercial marketing around the games is overseen by the International Olympic Committee and Samsung has not been involved in any decisions relating to branding of products used by athletes at the games," it said.
The IOC's press office also issued a denial to the Guardian.
"Athletes can use any device they wish during the Opening Ceremony," it said. "The normal rules apply just as per previous games. The Samsung Note 3 that were distributed are a gift to the athletes, so they can capture and share their experiences at the games, and the phones also contain important competition and logistical information for competing athletes."
The IOC named the Galaxy Note 3 the "official Olympic phone" but told athletes any video or audio of events or ceremonies must not be "uploaded and/or shared to a posting, blog or tweet on any social media platforms, or to a website."