LATEST: Sir Paul McCartney's estranged wife Heather Mills has denied reports she's agreed to a GBP32 million ($63 million) divorce settlement with the former beatle. British newspaper News Of The World claimed yesterday (21JAN07) MCCartney and Mills had agreed a financial settlement after a bitter six month battle, but Mills' solicitors Mishcon de Reya have denied the report. The law firm said, "With regard to the article in yesterday's News Of The World, we would like to state that there has been no offer made whatsoever at any time to our client and therefore no settlement has been agreed." The HEY JUDE singer split from his second wife Mills in May last year (06) after four years of marriage, and the pair began divorce proceedings in July (06).