*TMZ is reporting that a sex tape of Usher and his ex-wife Tameka Foster is currently being shopped around Hollywood – and that “the video and photos are clear — it’s Usher and Tameka.”

The website says they were approached “a few days ago” by someone claiming to have the video.

Sources close to Usher — without specifically admitting the existence of a sex tape — tell TMZ 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.

Since the news broke this morning, 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.”

Usher filed for divorce from Tameka in June 2009.