The incident is alleged to have taken place on Grafton Street in the early hours of Monday while Carroll and some of his team-mates from West Ham – where he is on a season-long loan from Liverpool – were in Dublin for a weekend party.
It's claimed that the assault took place while the cameraman was taking photographs of the star, who is currently injured. He was unable to play for his team during their 3-1 defeat of Chelsea in the Premier League on Saturday.
Gardai from Pearse Street called to the team's hotel on Monday and took statements from those present at the time of the alleged incident, including Carroll (23), who is the most expensive British footballer in history.
The striker denied in the statement that he was involved but was named in the complaint by the photographer.
Gardai said last night that they were preparing a file on their investigation for the DPP.
A spokesman for West Ham also denied that Carroll had been involved in the confront-ation.
He said: " Andy Carroll was in Dublin as part of a social trip with the full permission of the management team and agreed to have a number of photographs taken at the request of a photographer, who was waiting on the street."