The Conservative leader is said to have made a remark about "hidden dwarfs" whilst discussing a photograph of himself and Mr Sarkozy, who is seven inches shorter than him.
The disclosure comes after it emerged that George Osborne, the shadow chancellor, also made a quip about the French president's stature at a conference hosted by The Spectator.
Mr Sarkozy, who is 5ft 5in, is understood to have made an official complaint to the British government after Mr Osborne made a show of removing a stool from behind the lectern at which he was about to speak and joked it was the "Sarkozy box".
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