Now, part of me thinks he was just trying to get some attention for himself and didn't realize there would be this much of a response, and the other part of me thinks someone from the Spears camp bought the tape and as a condition to the purchase, Adnan had to deny the existence of the tape. One way to check is to see whether he sues Heat. If he does, then they either made it up or seriously misquoted him. If he doesn't sue them, then the theory that Britney's people bought the tape makes much more sense.
"There is no sex tape. I’m extremely upset and taking legal action."