Looks like Devon James owes somebody $350,000. But that’s probably a bullshit story as well.

from www.nypost.com – Tiger didn’t make these shots.

A sex tape purporting to feature the golf great actually stars a third-rate Philadelphia boxer paid to pose as Woods, the stand-in said yesterday.

Teneal Goyco, 29, claims prostitute Devon James offered him $1,000 to fulfill her fantasy of frolicking with Tiger.

He told RadarOnline.com that James and her husband dressed him up in a Nike hat and sweater vest and that she insisted on calling him “Tiger” throughout their steamy two-hour video shoot.

“I was in it to make a couple bucks and have sex with a pretty lady,” Goyco told the gossip Web site.

“I just thought I was fulfilling this woman’s fantasy of having sex with Tiger Woods, as she had said she wanted.”

Although it was low-budget production, James was determined to make him look like Tiger, Goyco said.

“I wore a sweater vest with no sleeves, and, at one point, I had a Nike hat on, a pair of dark-blue khaki pants and a white-and-blue pinstripe shirt,” the palooka said.

“The couple put makeup on my face and my body because I am a bit darker than Tiger.”

Goyco realized he had been duped only when he saw James’ advertisements for the video, which she is selling for $25.95 a pop.

James, who falsely claimed Tiger was the father of her love child, insists she had an affair with him.

She recently began taking pre-orders for the XXX video, advertised as “Tiger Woods’ former girl playing all the holes.”

According to James, she was paid $350,000 for the video by a distributor and will receive 50 percent of the profits.

The cruiserweight boxer, who is said to only vaguely resemble Woods, said he met James and her husband, Nick, on July 30 at a club in Philadelphia, where the couple was to appear in a celebrity boxing match.

After downing several beers and vodkas, Goyco said the couple invited him back to their room at a Comfort Inn.

“It was cash upfront — got to get that paper,” he said.

But he was flabbergasted when he saw the ad for the video.

“I had no idea she was going to set up a tape of Tiger Woods,” he said. “I wanted to make some money — not ruin someone’s life.”

As far as he knew, Goyco said, the video was going to be viewed only by the couple and was not destined for distribution.

“I thought the tape was just going to be for them personally. I didn’t know they were going to use it to make money,” he said.

“I was told to pretend I was Tiger Woods to ful fill her fantasy, so I did what I was asked.”

Goyco said the three of them watched the video together before he headed home.

James, however, insists it is Goyco who is being dishonest.

“It’s not true — a complete lie,” she told RadarOnline. “Nick doesn’t allow me to do boy-girl porn anymore; he would never allow that.”

Meanwhile, the Web site also revealed that Woods agreed to shell out $110 million to ex-wife Elin Nordegren in their divorce settlement.

It added that Nordegren has not been “extravagant” with the money — flying on Virgin America last week instead of chartering a private jet.

“[Elin] could afford the jet but didn’t even consider it,” one source said. “She’s not cheap, but she’s just not throwing money around and wasting it the way some people would.”

Woods is worth an estimated $500 million.