British singer Ed Sheeran. Picture: AP

Ed Sheeran has denied copying Marvin Gaye's hit 'Let's Get It On' after he was sued for $100 million (R1.4 billion) by Structured Assets Sales.

The 27-year-old musician is currently facing a court battle after it was claimed that his 2014 track 'Thinking Out Loud' bears a striking resemblance to the 1973 hit.

But according to documents obtained by The Blast, Ed has now denied that the two tracks share any similarities that would warrant legal action.

The comments were made in a joint filing by the company that owns the right to Marvin's track and the 'Perfect' singer, both of whom laid out their positions and said they have not engaged in "meaningful" settlement discussions.

Ed states his track "is not actually similar" to 'Let's Get It On', and claims any possible similarities are based off common themes in music and not distinctive to Marvin's music.

The Blast says Ed is now filing separate documents to request that the case be dismissed entirely.

Earlier this year, the singer was sued by Structured Assets Sales (SAS) for $100 million (R1.4 billion), and was accused of having the same "melody, rhythms, harmonies, drums, bass line, backing chorus, tempo, syncopation and looping" to the famous Marvin beat.

Other defendants listed in the claim include Sony/ATV Music Publishing, the Atlantic record label and Amy Padge, Ed's co-writer.

And it isn't the first time Ed has been accused of copying the iconic single either, as in 2016, heirs of Ed Townsend, who co-wrote the song with Marvin - both of whom are now dead - claimed the two tracks were "strikingly similar".

The lawsuit states: "The defendants copied the 'heart' of 'Let's' and repeated it continuously throughout 'Thinking'.

"The melodic, harmonic, and rhythmic compositions of 'Thinking' are substantially and/or strikingly similar to the drum composition of 'Let's'."

At the time, Ed denied the allegations and no further action was taken.