Clemens' lawyer, Rusty Hardin disputed McNamee's claims, telling the newspaper the former trainer had again lied to federal authorities.
"Obviously, Roger never paid him for any drugs anytime and he never paid him out of the foundation for his training services at any time," Hardin said. "The foundation's records will show that."
McNamee reportedly tried to find documents to support his accusations about the payments but couldn't produce them.
Clemens is under investigation for possible perjury charges stemming from his statements under oath to Congress in February 2008 in which he denied ever using performance-enhancing drugs.