TMZ has learned that someone is out trying to sell a sex tape featuring Usher and his ex-wife, Tameka Foster. TMZ themselves were approached by someone claiming to have the tape, showing two photos as proof.

Sources close to Usher — without specifically admitting the existence of a sex tape — tell us they believe this video could have been among the things Usher had stolen out of his car back in December 2009. Usher reported more than $1,000,000 worth of jewelry and electronics taken — including two laptop computers.

A rep for Usher had no comment.

Foster released a statement to TheYBF.com …saying, “Would I sanction a sextape 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.”

It would be more shocking these days to find a celebrity who doesn’t have a sex tape!

Tags: sex tape, Tameka Fisher, Usher