Paris' BFF's Sex Tape -- It's a Pisser

TMZ has confirmed the existence of a raunchy sex tape starring Paris Hilton's best friend Kim Kardashian and Brandy's brother Ray J -- and we're told the tape is leaving Paris high and dry.

A source tells TMZ that he previewed the tape, and several porn companies are lobbying for rights to sell it. The tape includes various sexual acts, including oral sex ... and without getting too graphic, water sports. Someone who saw the tape tells TMZ Kim is wet and wild.

TMZ spoke with SugarDVD.com, who offered Kim a staggering $2 million for exclusive rights. SugarDVD, the largest renter of adult DVDs online, has also told the socialite's representatives that if Kim signs the deal, they will also make her the official spokesperson for their company.

SugarDVD has also requested a meeting with Kim and Paris. They believe that Paris is against the deal, one of the reasons that Kardashian has not yet sold the tape. Kim Kardashian, who has a fashion consulting business, is the daughter of OJ Simpson's late attorney and best buddy, Robert Kardashian. Paris Hilton's revealing sex tape "One Night in Paris" sold almost a million copies.

Calls to Kardashian's rep were not returned.