Dwight Howard says allegations he threatened a man for not signing a non-disclosure agreement is pure B.S. -- telling TMZ Sports he's never even met the person behind the lawsuit.
The NBA star is being sued by Masin Elije -- who claims in a lawsuit filed in Georgia that Howard approached him in Nov. 2018 and asked him to sign an NDA "regarding their communications."
Dwight tells us ... "I don't know this person, never seen him. Any allegation said about me is false."
TMZ Sports obtained a copy of Elije's suit, filed in Georgia.