Two claims against Max Clifford are alleged to have taken place in 1977 and "a few years afterwards," the publicist said today.
"All I can say is that [the allegations] are totally without any foundation and they are totally untrue.
"I think one was in '77 and one was a few years afterwards," he said.
He said he appeared distressed last night because he had been "sitting in cells, being asked questioned for hours and hours. I wasn't exactly a bundle of joy."
He accepted that police have to look into the accusation made.
"I've got to answer their questions and hopefully show clearly and conclusively to them and everybody else that there is absolutely no truth in any of this," he said.
Max Clifford spoke to ITV News last month about how the 1960s and 70s were a different world and abuse could have gone undetected.
The publicist Max Clifford has spoken out after being arrested by officers investigating the Jimmy Savile abuse allegations.