According to the report, a Tiger look-a-like named Teneal Goyco said he was paid $1,000 to "pretend to be Tiger Woods" in the sex tape with James.
Goyco told RadarOnline that James and her husband dressed him up like Woods and that he filmed sex scenes with the alleged mistress.
"I was in it to make a couple bucks and have sex with a pretty lady," Goyco said in the interview.
James' former manager Gina Rodriguez told RadarOnline earlier this month that the alleged sex tape is a scam and that it doesn't exist.
James' husband Nick denied Rodriguez's claims last week and said the alleged tape will be released "no matter what."
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