SEOUL (Reuters) - Samsung Electronics Co Ltd said on Monday a South Korean media report that the firm was in talks to acquire French audio equipment maker Focal for up to 300 billion won ($265.44 million) was not true.<div><a href="http://feeds.reuters.com/~ff/reuters/technologyNews?a=qkkzmPNNRr8:RyCx-npdnGQ:yIl2AUoC8zA"><img src="http://feeds.feedburner.com/~ff/reuters/technologyNews?d=yIl2AUoC8zA" border="0" /></a> <a href="http://feeds.reuters.com/~ff/reuters/technologyNews?a=qkkzmPNNRr8:RyCx-npdnGQ:V_sGLiPBpWU"><img src="http://feeds.feedburner.com/~ff/reuters/technologyNews?i=qkkzmPNNRr8:RyCx-npdnGQ:V_sGLiPBpWU" border="0" /></a> <a href="http://feeds.reuters.com/~ff/reuters/technologyNews?a=qkkzmPNNRr8:RyCx-npdnGQ:-BTjWOF_DHI"><img src="http://feeds.feedburner.com/~ff/reuters/technologyNews?i=qkkzmPNNRr8:RyCx-npdnGQ:-BTjWOF_DHI" border="0" /></a></div><img src="http://feeds.feedburner.com/~r/reuters/technologyNews/~4/qkkzmPNNRr8" height="1" width="1" alt="" />