WWW- Usher may want to call Paris Hilton for some advice now that a videotape is being shopped that purportedly shows the R&B superstar having sex with two women.

The tape is said to have been made when he was 19. According to a source who has seen the tape, the then-up-and-coming singer was introduced to the two women by the owner of a club where he performed.

“The club owner wanted to show his gratitude,” the source tells us. “So he hooked him up with these ladies.”

A portion of the tape, which we viewed exclusively, shows a naked woman moaning, “Ush,” while TLC’s “Waterfalls” plays in the background. (You’ll recall that Usher used to date TLC’s Rozonda (Chilli) Thomas.)

The source, who has seen the complete tape, says, “There’s no doubt it’s Usher. You can see him hamming for the camera.”

David Hans Schmidt, the Phoenix-based agent who has brokered nude photos of Jessica Lynch, Amber Frey and Paula Jones, said he’s heard the tape is on the market.

“It could fetch a lot of money,” Schmidt says. “Usher is extremely hot.”

A spokeswoman for the singer, who just turned 26, had no immediate comment.

One music industry observer notes, “For a long time, Usher couldn’t shake his boy-next-door image. Some of his handlers have tried to make him look like more of a bad boy. They have gotten their wish.”