A  third sex tape allegedly showing  R. Kelly having sex with underaged girls has surfaced.

But R. Kelly’s Attorney Steve Greenberg said “R. Kelly denies that he is on any tape with underaged girls.

The doubt here is self-evident, with reporting that the man on the tape kinda, sorta  looks like R Kelly. That doesn’t make it him. It is not him.”

Greenberg also says he wants to know what investigators will do about the fact that the Dennises were in possession of possible child pornography, asking, “Are they going to be prosecuted?” He adds, “It is obviously now just open season on R. Kelly.

It is irresponsible to continue to take the speculation of every Tom, Dick and Harry, and report it as if it is fact.”

Another sex tape has surfaced that purportedly shows R Kelly with minors – and Gloria Allred  is repping the guy who claims to have found it and turned it over to cops.

Allred just held a press conference in NYC, where her client, Gary Dennis, came forward to explain how he found the tape, and why he’s speaking out now.

Dennis, who says he has no connection to R. Kelly whatsoever, claims he recently found this new sex tape while going through old VHS tapes of his own. He says he initially discovered the tape as a “sports tape,” but says it also had R. Kelly’s name on it.

Dennis goes on to say that he thought the R. Kelly part of the tape would feature a concert of his, but later discovered it was a sex tape as he continued to watch past the sports content.

He says he doesn’t know how this tape turned up in his possession but says he watched it and saw R. Kelly engaging in sex acts with what he perceived to be underage black girls … more than one.

Dennis didn’t go into much detail about what he saw on the tape but did say that the girls on camera were doing and saying things based on R. Kelly’s instructions.

Dennis also says the girls appeared to be underdeveloped and that the only man on tape — who he claims looked a lot like R. Kelly — seemed to be in charge of the camera.

The guy says the tape appears to have been produced in the 1990s … adding there’s no indication of where it was filmed.

Allred says they’ve turned over the sex tape to law enforcement officials from U.S. Attorney’s Office for the Eastern District of New York.

She wouldn’t comment one way or another on whether she’d personally seen this new tape herself. However, Allred says she believes more tapes of R. Kelly are in circulation.

This tape would be the third one handed law enforemeny in the last month. Attorney Michael Avenatti has already turned over 2 tapes to prosecutors in Chicago … one of which prompted the 10 count indictment against R. Kelly for aggravated sexual abuse.