May 27 (Bloomberg) -- Garmin Ltd., the largest U.S. maker of car navigation devices, said it will start offering its first mobile phone in the third quarter at the earliest, denying a newspaper report of an earlier introduction.

``The earliest we will start deliveries will be late in the third quarter or even in the fourth quarter depending on how our carrier approvals go,'' Dan Bartel, Garmin's vice president of worldwide sales, wrote today in an e-mail to Bloomberg News.

Garmin's touch-screen phone allows users to find their way, surf the Internet and take pictures. United Daily News reported today Garmin will sell its first nuvifone next month.

``We will not start deliveries next month,'' Bartel said in the e-mail. The George Town, Grand Cayman-based company is ``in the midst of some carrier negotiations,'' according to Bartel.

Bartel said the company is not sure whether it will also sell unlocked phones through retail chains.

To contact the reporter on this story: Marcel van de Hoef in Amsterdam at mvandehoef@bloomberg.net

Last Updated: May 27, 2008 06:36 EDT