Rather, the entertainer insisted, the pair had a 10-year consensual affair that only started when she flirted with him as an adult.
Harris on Tuesday also admitted to a second affair in the mid-1990s with a female lodger.
He was subsequently grilled by Ms Wass on Wednesday and Thursday.
During cross-examination the 84-year-old admitted he may have sexually admired his daughter's friend when she was 13.
But he maintained there was no sexual relationship until after she turned 18.
He agreed, under questioning from Ms Wass, that as adults the pair "hardly ever spoke" and his daughter's friend "was just there for sex (even) on your account".
Harris is charged with indecently assaulting four girls in Britain between 1968 and 1986.
The man who gave the world the wobble denies all the charges stating: "They are all making it up."