The recordings, totalling around 17 minutes on two micro-cassettes , were made by the singer for Jim Albright - who was also her bodyguard - in 1992 and 1993, and the site selling them expects them to fetch between £18,000 and £24,000.
A video of Madonna, described by the auction site Gotta Have Rock And Roll as "very personal and intimate", shot during the making of the 1993 film Dangerous Games and sent to Albright, is also on sale and expected to go for £7,000-£8,000.

Other items on sale in the site's Rock & Roll Pop Art Auction include Jimi Hendrix's first known recording contract and Bob Dylan's handwritten lyrics to the song A Hard Rain's A-Gonna Fall.
The auction also features 21 letters faxed by Madonna to Mr Albright in the early 1990s from all over the world.
Many of her letters are signed "Lola Montez" - the name of a 19th century performer who was born in Ireland but found fame as a Spanish dancer and lover of members of European high society.
She refers to Mr Albright as "Ceasar" (sic), "J", "James", "Booty Man" and even in one letter "Sambo".
The website gives an estimate for the letters of between £1,800 and £2,400. See them here .

Hendrix's contract with PPX Enterprises, signed "Jimmy Hendrix" and dated October 15 1965, guaranteed the guitarist one US dollar plus 1% of all retail sales of his records, and is expected to sell for between £137,000 and £150,000.
The Dylan lyrics, written on 8.5in (22cm) by 6in (15.2cm) stationery, are stained, torn and creased, but the lot is described by the auction site as an "incredible rock and roll artefact showing the working of Dylan's mind as he worked out the lyrics to this classic song".
The item is expected to sell for £10,000-£11,000.
The auction runs on the website http://www.gottahaverockandroll.com until August 5.
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Everybody has his own past. whatever it is good or bad. No one has the qualification to condemn.
By TT.. Posted July 29 2009 at 3:02 AM.