The prince, now 54, was photographed with Epstein in New York two years after the American’s release from prison in 2009, and their friendship was a source of controversy.
The woman’s sex allegations made indirectly against Prince Andrew was alleged to have occurred between 1999 and 2002.
The accusation is reportedly contained in a motion filed in US District Court in West Palm Beach this week which is part of a lawsuit over how federal prosecutors handled the case of Epstein, who was sentenced to 18 months in prison in 2008 for soliciting a minor for prostitution.
“This relates to longstanding and ongoing civil proceedings in the United States, to which the Duke of York is not a party,” a spokeswoman for Buckingham Palace said today.
“As such we would not comment on the detail. However, for the avoidance of doubt, any suggestion of impropriety with under age minors is categorically untrue”
The woman, identified only as “Jane Doe”, has made the indirect claim of underage sex with the prince before as she seeks a civil case against federal prosecutors for making a plea-bargain deal with Epstein without consulting his victims, in violation of the US Crime Victims Rights’ Act.
According to her claim she was part of an underage orgy with the prince arranged by Epstein.
“Epstein instructed Jane Doe that she was to give the Prince whatever he demanded and required Jane Doe to report back to him on the details of the sexual abuse,” the document states.