Comolli has upset people at both clubs over comments about the players he identified.
But he told the Sunday Telegraph: "Find somewhere where I said I found Thierry Henry. This is ridiculous.
"I never said it, of course not. Everybody knew about Bale at Southampton? Put it this way. Everybody knew Henry but the one who put his neck on the line was Arsène Wenger. He was playing left-wingback at Juventus and he brought him in to replace Nicolas Anelka as a striker.
"It's quite easy to say 'we all knew him' but who has made the decision to buy him? I remember we got a lot of criticism for Bale. He cost too much money, he can't defend, he's weak mentally. It was so far from the truth."