The footage reportedly shows the `OMG` hitmaker and Tameka Foster engaged in several X-rated acts, according to gossip website TMZ.

It is believed the recording of Usher and Tameka - with whom he has two sons, Usher V, three, and two-year-old Naviyd Eli - was among $1 million worth of items that were stolen from his car in December 2009.

It is not clear at which point during Usher and Tameka`s relationship the video was made, though TMZ say they have seen the footage and some still images and confirmed it is the former couple.

Late in 2009, the R&B reported items including jewellery and two laptop computers had been taken from his vehicle.

A spokesperson for the singer has not yet commented on the sex tape reports.

Usher, 32, is not the first celebrity to become the unwilling star of a sex tape.

Former Playboy model Kendra Wilkinson was left "hurt" last year when a video she made with then-boyfriend Justin Frye when she was just 18 was released as a DVD entitled `Kendra Exposed` last year.

Paris Hilton was seen participating in several sex acts with her ex-lover Rick Salomon in the DVD release `1 Night in Paris`.
sections: Celebrities