Donald K. David, Dean of the graduate school of Business Administration, last night denied a report by Broadway columnist Walter Winchell that he would succeed Paul E. Hoffman as president of the Ford Foundation.

David refused to comment on whether he had been offered the job.

Winchell said in his weekly broadcast last night that "it had been reported" that David would replace Hoffman. Winchell was unavailable for comment on his sources.

Resigned This Month

Hoffman announced his resignation on the fourth of this month, to become effective March 1. He had been president of the Foundation, the largest charitable trust fund in the United States, for 26 months.

David and his wife were in Tucson, Arizona, last night, on their way to a meeting of the trustees of the Foundation in Pasadena, Cal., a week from today. David did not reveal what the trustees would discuss, although the choice of a new president will probably be the main business of the meeting.

"There's nothing to it whatever," declared David when he learned of the Winchell broadcast later in the evening. He said he did not know where Winchell had gotten his information.