Qari Mohammad Yousuf, a spokesman for the Taliban, said the Islamist group did not use white phosphorous at all.
"We neither have nor use phosphorous. The Americans have used it in many operations and now want to attribute their tyranny to the Taliban," he alleged in a telephone conversation with the Reuters news agency.
Reuters reported last week that US military doctors had treated an eight-year-old girl with white phosphorous burns. The US military said it believes that no rounds had been fired by Western forces near her house when she was hurt, and that a mortar fired by militants may have been to blame.
However, the girl's father told Reuters that the house was hit by a volley of artillery fired by Western troops.