Surgeon General C. Everett Koop vehemently denied Monday an anti-abortion group's report that he will publish a study concluding that abortion causes no physical or emotional harm to women.

Through his spokesman Jim Brown, Koop insisted a study he plans on the health effects of abortions has not been completed and said no conclusions have been reached.The report, ordered by President Reagan last July, is due in September. Koop, contacted in California, was clearly irritated by the article in a newsletter published by The Ad Hoc Committee in Defense of Life and refused to comment on any facet of the report and denied discussing it with any organization or White House official.

Quoting "informed administration" sources, "Lifeletter" said Koop will conclude in the report there is no scientific evidence available to prove that abortion causes women physical and emotional harm.

The newsletter said such a conclusion "could become a major embarrassment to the administration and hurt Republican chances of holding anti-abort voters in the November elections."

"(Koop's) irritated by the article," Brown said. "How can there be conclusions when he hasn't completed his review of the data and he has not finished interviewing people? The surgeon general . . . will not discuss it until it's completed."

Koop described the "Lifeletter" article as a "scurrilous attack" and Brown explained anti-abortionists were "trying to sway his view, or what goes into the report."

"The surgeon general is an honorable man and is going to write a report based on fact," Brown said.