The following story references sexual assault, listeners discretion is advised.

Defence Minister Linda Reynolds does not deny reports she referred to the alleged sexual assault victim and former Liberal staffer Brittany Higgins as a "lying cow".

Senator Reynolds made the remarks in front of staff members after Ms Higgins went public about an alleged sexual assault inside the ministerial wing of Parliament House in 2019. 

Senator Reynold said the comments were in response to news reports regarding circumstances that she felt had been misrepresented.

Prime Minister Scott Morrison said he does not condone her remarks.

"They were made in her private office in a stressful week," Mr Morrison told reporters.