A tape, allegedly made when he was 19, apparently shows the now 26-year-old R&B heartthrob knocking boots with two women.

The source, who has seen the entire tape, says, You can see him hamming for the camera."

According to the source, Usher met the two women through the owner of a club where he performed.

"The club owner wanted to show his gratitude," the source said. "So he hooked him up with these ladies."

New York Daily News reporters, who also viewed the tape, say it shows a naked woman Rozonda (Chilli) Thomas.

"It could fetch a lot of money," said David Hans Schmidt, an agent who brokers nude celebrity photos. "Usher is extremely hot."

At press time, had no comment.

One music industry observer noted, "For a long time, hake his boy-next-door image. Some of his handlers have tried to make him look like more of a bad boy. They have gotten their wish."