SAM Mitchell has denied any suggestion he spat at or near Port Adelaide's Sam Gray during the third quarter of West Coast's thrilling elimination final win at Adelaide Oval. 

• After the siren: The final this season deserved

The alleged incident occurred during the last minute of the third term of the epic clash.

Mitchell gave away a free kick after falling onto Gray's back on the wing and hunched over as the Power forward was face-down on the ground near his feet.

Mitchell spat as Gray slowly got to his feet but his saliva didn't make contact with the Port player.

On Sunday evening the Eagles released a statement lashing media suggestions Mitchell deliberately spat at Gray.

"The West Coast Eagles and midfielder Sam Mitchell are extremely disappointed about media reports suggesting that the decorated veteran spat at or in the direction of Port Adelaide forward Sam Gray in the elimination final on Saturday night," the statement read. 

"Both the club and Sam strongly refute any such suggestion or allegation. 

"The club will make no further comment on this issue at this point in time."

A still of match vision showing the moment in question, with alleged saliva circled.