She said she met Beckham again in Spain at the end of last month, when he arranged for her to give him a spray-on tan, and they once again became intimate - although Miss Heath said that again they did not have full sex.
She said he left her an envelope containing £250, although her usual charge for a tan was only £25. On it he had crayoned: 'Thankyou for the tan and coming over. See you next time. Hope this is OK. David, X.'
She said: 'Thank God I didn't have full sex with him - it would have made me feel really cheap.'
The Beckhams' statement denying her claims added: 'It is even more distressing when we are expecting our third child soon. The allegations are completely and totally untrue and the matters are now in the hands of our lawyers.'
The wording contrasted with a statement issued in April, when the couple described reports of the affair with Miss Loos as ' ludicrous' but did not specifically say they were untrue.
The friend said: 'Victoria just does not know what to believe but she is upset that David has got himself into the position where he can be accused of these things.
'Her mother is also upset about the whole situation and has had a real go at David, shouting at him down the telephone.'
Last night Beckham, who fractured a rib during Saturday's England match against Wales, left the couple's Hertfordshire home with Victoria in a silver Bentley.
Earlier in the day they had visited her parents. The Beckhams are thought to have been aware of Miss Heath's allegations for several weeks, after she approached their management firm, 19.
A source said: 'Dannielle came to 19 and asked for advice. She was told to get a lawyer. About a week later, the lawyer contacted the Beckhams and said Dannielle was distressed and she wanted some money for her beauty business.
That request was ignored and a week later she revealed her story.'
Miss Heath's mother Julie, a supermarket worker, insisted her daughter was telling the truth. 'Dannielle is quite a secretive girl but I had an idea what was going on,' she said. 'I can't see what my daughter saw in him - I don't think he's very good-looking.'