The photograph was taken for but never used in the singer`s controversial 1992 book `Sex` - in which she posed for a series of X-rated photographs - and will go under the hammer at Bonhams` auction house in New York next month for an expected £5,000.

The snap, taken by photographer Steven Meisel, shows a topless 32-year-old Madonna reclining in bed while smoking a cigarette.

The sale will come as a blow to the 53-year-old pop superstar who has previously claimed she has never been able to put the erotic tome behind her.

She said: "I hope that`s not the only thing that I`m identified with - taking my clothes off. I have done other things. There`s a lot more to Madonna than taking your clothes off."

However, she has also defended the book as a part of her "development" as an artist.

Madonna previously said: "When I published `Sex`, that was a subject that I was interested in exploring. And to me they`re both reflections of who I was and who I am now. It`s a, you know, kind of development of me."
sections: Celebrities