Sandra Bullock issued a statement to People magazine denying the existence of any sex tape.
"There is no sex tape," she says in the statement. "There never has been one and there never will be one."
What Jesse has made or done without her knowledge or participation, who knows.
Jesse James stars in more than a dozen homemade sex tapes, according to a report by Radaronline.com.
"Most of the tapes feature a mass amount of Nazi paraphernalia," a source told Radar. "It's all really quite disturbing."
The source saw the tapes and gave the following description.
"What I saw was a naked woman on her knees and Jesse in a Nazi hat waving his arm in a salute," the insider said. "It looked like the woman's hands were bound. He was shouting and singing and appearing to swig from a bottle of bourbon every now and then."
A photo of Jesse doing the Nazi salute while wearing an SS hat surfaced last week. His lawyer said Jesse received the hat as a joke from a Jewish godfather and is no neo-Nazi.
Radar reports that the sex tapes are not for sale but could soon make their way online.
"They could end up being made public just like the photo of Jesse giving the Nazi salute," the source said. "There's no doubt some of these tapes could leak and end up on the Internet."