The NY Daily News reports: Paris Hilton’s bff Kim Kardashian [pictured right] has denied she made a sex tape with her R&B singer ex, Ray J. So why are they trying to sell one?

We spoke to a gentleman who says he viewed the tape and that it is being brokered for the very Dr. Evil price of one meeellion dollars.

“It’s your typical graphic sex tape,” he says.

We’ll spare you the exact description (you can probably guess), but he did say “there’s a golden shower at the end.”

Classy!