TMZ.com is reporting that Vivid Entertainment says a woman approached them two weeks ago claiming she had the sex video of the golfer taped two years ago, reports the New York Post.
Steven Hirsch, who heads up Vivid Entertainment, said that his company has seen about 30 seconds of footage but they can't confirm if it really is Tiger.
As the report notes, even if the tape were authentic, its release would likely be subject to legal challenges.
This is not the first time a potential sex tape has been reported. The National Enquirer reported a sex tape's existence on Dec 10.