Newly-promoted to the Championship, the Millers have already signed Matt Derbyshire following his release by Nottingham Forest as well as bringing in another nine new arrivals.
One of those is Nottingham-born forward Jordan Bowery who has become Rotherham's record signing upon his move from Aston Villa.
With another striker also on board in the shape of Febian Brandy, manager Steve Evans told the Nottingham Post: "I have never expressed an interest in Simon (Cox) so I don't know where that has come from.