Charlie Sheen -- I Did NOT Buy Lawrence Taylor's Super Bowl Ring

Charlie Sheen tells TMZ ... he is NOT the mystery buyer who dropped $230k on Lawrence Taylor's Super Bowl ring ... despite widespread media reports to the contrary.

LT had gifted the Super Bowl XXV ring to his son TJ ... who decided to put the ring up for auction without asking his father for permission first. It sold for $230,401 ... and LT's agent told various media outlets he believed Sheen was the buyer.

According to Sheen ... LT's agent was wrong.

“As much as I would be honored to own such an important artifact, I had nothing to do with the acquisition" ... Sheen tells us.

It's not a crazy rumor ... considering Sheen is a bigtime sports memorabilia collector who already owns Babe Ruth's 1927 World Series ring.

No word if the REAL buyer plans to reveal his or her identity any time soon.