The Hammers have been linked with a move for the 23-year-old after new manager Brendan Rodgers conceded that the former Newcastle forward could be sent out on loan, having scored just 11 goals in 56 appearances following a £35 million move in January 2011.
Gold told BBC Sport: "I am not aware of any talks between ourselves or Liverpool over Andy Carroll.
|HAMMERS EYE CARROLL
|Tottenham and Fulham may also be keen
Former Swansea City boss Rodgers is apparently dubious as to whether the target man will be able to fit in with the style of play that he wishes to implement, and, with Roma striker Fabio Borini considering becoming his first signing at Anfield, there may not be room for the Reds' record signing in their starting XI.
When asked on Monday if Carroll could leave on loan, the Ulsterman told reporters: "It's something I would have to look at, I have to be honest. Is it going to be beneficial for the club? That's the most important thing.
"Sometimes a player going out on loan — in general, not just Andy — can benefit the club in the long term. It gets them game experience, and they come back a better player, a more confident one. Certainly more so than if they’ve been sitting on the bench for the majority of the season.
|11/4||Andy Carroll is 11/4 with William Hill not to be at Liverpool on the first day of the 2012-13 season|
"I've spoken to him on his holiday, he's a very good young player but I haven't heard anything. It's a bit broken this year because of the European Championships but it'll just be a case of building a squad that can compete."