Speaking to Access Hollywood alongside daughter Bindi, Irwin called the Oscar winner a "dear friend", but that's it.
"He is very lucky to be embroiled in all of these great rumours," Irwin joked during an appearance on the US entertainment TV show. "We are friends, so he did contact me and ask me if there was something I should let him know."
Irwin, who was married to the late wildlife warrior for 14 years before his death in 2006, said her husband and Crowe were great mates.
"In all honesty, he and Steve became friends many years ago, and after Steve passed, you find out who your true friends are. And Russell has been very loyal as a great friend."
Irwin went on to say that Crowe helped their family protect the Steve Irwin Wildlife Reserve in Queensland.
"Russell was right there," she said. "He talked about the situation publicly and stood up and helped us and is a great guy. But absolutely just a dear friend. Nothing going on."
In fact, Irwin said she hasn't dated anyone in the 10-plus years since her husband's death.
"Just because I feel a connection still with Steve," she said. "I really don't think I would have married if I hadn't met Steve. And he's very special to me and continues to be.
"And I've got beautiful kids and a lot of wonderful conservation work. So I'm lonely for Steve, but I'm not a lonely person."
Irwin's 18-year-old daughter Bindi told Us Weekly she still thinks of her parents as married.
"My beautiful mum, she is very much still married to Dad," she told the magazine.
"Russell is lovely. He was a dear friend of my dad's and he's now a dear friend of our family.
"We think that he's part of our family, but there is no love relationship there. Mum and Russell, they are great friends and that's fantastic, and he's always going to be a dear friend of ours, and we love him and all that he stands for. He's a great guy and a great dad and all of that, but no there is no romance in the air."