Conley has not been arrested nor have any charges been filed against him as Cleveland police investigate the allegations. Police spokeswoman Jennifer Ciaccia said investigators are making arrangements to interview Conley.
Attorney Kevin Spellacy, without naming his client, earlier Tuesday denied the allegations to WOIO-TV in Cleveland, calling them "ludicrous and ridiculous."
Sources close to Conley tell ESPN's Adam Schefter that they have statements from three witnesses -- two male, one female -- who say Conley was never alone with the accuser and that he did nothing wrong. Two of the witnesses did not know Conley, according to the sources, who added that the information has been shared with NFL teams.
According to a police report obtained by ESPN, the alleged incident occurred April 9. A 23-year-old woman told police she met Conley in the elevator of the downtown hotel and he brought her back to his hotel room. She alleges that after she declined an offer of group sex with Conley and two friends, Conley had sex with her, then kicked her out of the room.
The woman reported the incident and then went to a local hospital, where a rape kit was administered. But the woman also refused to speak to police, according to the report.
According to the police report, Conley's friends said nothing happened between Conley and his accuser and that she was angry he asked her to leave.
Conley is No. 18 on Mel Kiper Jr.'s final Big Board for the NFL draft, which begins Thursday. Conley, 21, had been expected to be taken in the first round.
He does not plan to attend the draft, a source told ESPN's Josina Anderson, confirming an NFL Network report.
Information from The Associated Press contributed to this report.