Lewinsky, who turned 40 last week, made the three-minute, 47 second recording in November 1997 and addressed it to “handsome.”
Details of the sexually explicit tape are in the new issue of the Enquirer, which hits newsstands Thursday.
It was believed to have been destroyed years ago, but a copy was secretly made and has subsequently surfaced.
Lewinsky is the only voice heard.
On it, she tells the 42nd President: “Since I know you will be alone tomorrow evening, I have two proposals for you, neither of which is you not seeing me.”