A government official today denied reports that secret meetings have been taking place between Israeli and Egyptian officials but said he could not rule out such talks at the foreign ministers' level or higher in the near future.

"We cannot exclude possible meetings on a higher level in addition to those held in Cairo next week," the Foreign Ministry spokesman said.

One report in an Israeli newspaper said Foreign Minister Moshe Dayan conferred with a high ranking Egyptian official last week.

But the spokesman said, "There have not been any such secret meetings."

Israeli reports from Cario said Dayan may see Egyptian President Anwar Sadat privately as international attention is focused on the lower-level talks between Israeli and Egyptian officials opening Wednesday.

In other developments.

The Soviet Union today accused the United States of reneging on Soviet-American statements on the Middle East by concentrating on next week's peace talks in Cairo instead of on reconvening the Geneva conference.

The official news agency Tass also carried the first Soviet report of the decision by Egyptian President Sadat to closeRussian consulates and cultural centers in Egypt. It described the move as an "unfriendly action."

Egypt returned the bodies of three Israeli soldiers killed duding the October 1973 Arab-Israeli war. The ceremony took place under the auspices of the United States.

Egyptian soldiers carried the three coffins while an Egyptians guard of honor presented arms and a bugler sounded the last post. The coffins were carried to the Israeli side where they were draped in Israeli flags.