Goal exclusively revealed in May that Koscielny was the target of a £20 million swoop by Bayern, with new boss Pep Guardiola thought to be a big admirer of the defender.
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Catalan daily newspaper Sport reported on Saturday that the Spanish champions had approached Arsene Wenger's side regarding a potential £12.7 million move for the France international.
But Koscielny's representative, Stephane Courbis, told Eurosport France that there has been "no contact" from Barcelona but claimed the 27-year-old centre-back is being targeted by Tito Vilanova's side, along with Champions League holders Bayern.
Courbis said: “I know that Laurent is part of a shortlist of three or four players for both clubs.”
Koscielny signed from Lorient for around £8 million in 2010, and has gone on to make 119 appearances for Arsenal in his three seasons at the club in all competitions, scoring 10 goals.