PARIS HILTON - HILTON CASHES IN ON SEX TAPES

Hotel heiress PARIS HILTON has allegedly starred in a third amateur sex movie and now plans to make a full length feature for a pornographic studio.

The 23-year-old has been captured on three new 45-minute tapes which feature the most explicit footage yet, including Hilton masturbating, enjoying a steamy romp with a rocker's daughter and pleasuring two men at the same time, reports Britain's NEWS OF THE WORLD newspaper.

A source says, "It's the most explicit stuff Paris has done yet. It's unquestionably Paris in all three scenes and she seems to be totally enjoying herself in every one."

The newspaper also claims Hilton, who is thought to be worth GBP108 million (GBP60 million), is in negotiations with a major American porn studio to make a legitimate blue movie. She is said to be demanding 90 per cent of all sales and could stand to make $27 million (GBP15 million).