A sex tape made by Usher Raymond and his ex-wife Tameka Foster is apparently for sale to the highest bidder.

The sex tape, allegedly featuring the R&B singer and Foster, is currently being hawked to various media outlets.

OMG singer, Usher, 32, believes the tape could be stolen from his car when it was broken into in 2009, reports TMZ.com.

The gossip website claimed it had been approached by a seller and said the previews did appear to feature Usher and his ex having sex.

“The video and photos are clear – it’s Usher and Tameka,” TMZ said.

Usher has neither confirmed nor denied the authenticity of the sex tape yet but Foster said no footage had been sent out by her.

“Would I sanction a sex tape being out? Absolutely not. I am a mother and entrepreneur. Sex tapes or pornography would not be my lane. I have no desire to be seen in that way,” Foster, 40, said.

In December 2009 Usher reported $1 million worth of belongings were stolen from his car, including two laptop computers and jewellery.

Sources told TMZ they believe the sex tape may have been among the stolen items.