The track - which is rumoured to appear on the `Gimme More` singer`s forthcoming new album - has been heard by Radaronline.com, who describe it as "about being submissive, a servant and doing whatever it takes to please her man".
The song also contains raunchy lyrics, including the line: "If you want to get rough in that lay on your back, I got the max suddenly I`ll pull you through whatever just to pleasure you."
The track is said to be a departure from the dance music influenced sound which Britney has explored on her last two albums - 2007s critically well received `Blackout` album and the following year`s `Circus` - with the track working from a more laid back, slower R `n` B beat.
A representative for Jive records, Britney`s label, said: "We are totally unaware of the song being leaked. We don`t know how her song or any other artists song could have been released. We`re looking into the issue."
The label also refused to confirm that Britney has been working on a new album.
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