UPDATE: Chelsea's sex tape will be released at any moment, Radaronline.com reported on September 14.

"After Radar broke the existence of Chelsea's sex tape several people came forward with copies," a source told Radar. "It's been shopped around for the past four months and a deal is very close to being made."

Egotastic! has the first uncensored, NSFW stills from the footage.

PREVIOUSLY: Chelsea Handler stars in a graphic decade-old sex tape, Radaronline.com reports and Handler confirmed.

Handler claims she made it as a "joke" audition tape to get the attention of casting agents soon after she moved to LA when she was trying to make it as a comedienne. Radar has viewed the footage and describes the action:

During the first part of the tape, Chelsea is fully clothed in her work uniform. She begins by introducing herself by name before going into a stand-up routine before suddenly cutting to Chelsea and her male partner engaging in an explicit sex act.

Chelsea, who is on all fours on a bed is naked and at several times during the filming she looks directly at the camera. Her breasts are bare and swinging during the sex act. At the end of the "performance", Chelsea's partner speaks in a clear British accent, asking, "Did we get the (bleep) shot?" Chelsea looks into the camera and smiles at this point. Then the tape immediately cuts back into Chelsea continuing her stand-up routine in her apartment.

Chelsea addressed the tape on her E! show Wednesday night.

"I would like to say to RadarOnline.com, thanks for ruining my surprise Christmas gift to my staff, and number two, it was made as a joke," she said. "I put it on an audition tape for a comedy club, because I'm a comedienne, and I've been showing it at birthday parties for (expletive) years!"

You can remember all the naughtiest sex tapes of the noughties here.

WATCH her address it: