Anthony Rapp, who was 14, said Spacey invited him to a party and seemed drunk when the alleged incident happened.
Spacey, who was 26, said: "I honestly do not remember the encounter... but if I did behave then as he describes I owe him the sincerest apology."
Spacey also revealed he was now living as a gay man after years of refusing to address rumours about his sexuality.
The US broadcaster, Netflix, said it was ending its popular political drama, House of Cards, which stars Spacey, after the forthcoming sixth season.
Netflix said it was "deeply troubled" by the allegations, but added that the decision to cancel the critically-acclaimed series had been made months ago.
Rapp said he was sharing the story now after the Harvey Weinstein scandal.
The movie mogul has been accused by more than 50 women of a range of allegations ranging from rape to sexual harassment. Mr Weinstein has denied any claims of non-consensual sex.
The accusations have sparked a debate about inappropriate behaviour in the entertainment industry and beyond, and encouraged more people to share their experiences.
His final tweet said "everything I wanted to say about my experience is in that article, and I have no further comment about it at this time".
In his interview with BuzzFeed News, the 46-year-old Star Trek: Discovery actor said he was sitting on the edge of a bed after the party - held in Spacey's apartment in 1986 - when Oscar-winning Spacey, now 58, came into the bedroom.
"He picked me up like a groom picks up the bride over the threshold. But I don't, like, squirm away initially, because I'm like, 'What's going on?' And then he lays down on top of me," Rapp said.
"He was trying to seduce me... I was aware that he was trying to get with me sexually."
Rapp said he was able to go to the bathroom before he left
At the time of the alleged incident, Rapp was winning plaudits for his role in the Broadway production of the play Precious Sons. He has since appeared in numerous other theatre, television and film productions.
Responding to the allegation, Spacey said he was "sorry for the feelings [Rapp] describes having carried with him all these years".
He also addressed "stories" about his personal life, saying he had had relationships with both men and women and was now living as a gay man.
"I want to deal with this honestly and openly and that starts with examining my own behaviour."
Spacey's decision to reveal his sexuality at the same time as addressing an allegation of sexual assault against a child drew a backlash.
Spacey, a double Oscar winner and former artistic director of London's Old Vic theatre, was asked in 2010 why he did not acknowledge his homosexuality.
"People have different reasons for the way they live their lives," he told the Daily Beast . "It's just a line I've never crossed and never will."
He joked about rumours he was gay during his hosting of the 2017 Tony Awards, at one point singing "I'm coming out," before stopping and saying: "No, wait, no."
https://www.google.com.ng/amp/s/www.bbc.com/news/amp/world-us-canada-41799026
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