Britney Spears' ex Adnan Ghalib has gone on the record to insist that there is no sex tape featuring the pair.

The paparazzo told a U.S. publication that he is horrified by claims he is trying to sell footage of their intimate encounter, and is threatening to take legal action.

He told Star, "There is no sex tape and I've never claimed there is one.I don't know where these quotes I'm supposed to have said have come from.

“What I do know is they certainly didn't come from me and they are completely false.

"I'm extremely upset and distressed and I'm taking legal action...This story has caused a lot of hurt to my family and people close to me.

"There is no sex tape. That is the end of the matter."

U.K. magazine Heat had quoted Adnan as saying, “There is such a tape, but I won’t discuss prices for hypothetical enquiries.

"Unless there is a locked-in deal, I will go no further.”