"Naughty" or "nice"? We have little doubt about which list Santa will use for Paris Hilton this year.

Both the New York Post and the TV show Celebrity Justice have reported the existence of a second "sex tape" featuring Paris, the co-star of Fox's The Simple Life, which debuts on December 2. Although the second tape has received less attention, perhaps because copies of it aren't all over Hollywood, it may be even raunchier than the first, since it features a "girl-on-girl" sequence and the use of "sex toys."

According to reports, the tape was made much more recently than the first, on Paris' 22nd birthday, February 15, 2003, at the Bellagio Hotel in Las Vegas. Paris took time out from her drunken bash to go up to her room with former Playboy "Playmate" Nicole Lenz and former MTV VJ and The WB television actor Simon Rex, who appears to be the cameraman but also appears on camera from time to time. In the room, they made use of an assortment of sex toys and Paris' videocamera. On the tape, Paris and Nicole Lenz reputedly engage in animated "play" with the sex toys and with each other.

One source quoted by the Post describes the tape as "graphic." Apparently Paris took the tape back home as a birthday present to herself. (We guess this is the latest present for the woman who has everything.) However, her former boyfriend Jason Shaw, with whom she had broken up just before her birthday, was at her house cleaning out his belongings shortly thereafter when he found a copy of the tape and took it with him.

After Jason viewed the tape and described it to a friend, the friend started trying to shop it to porn sites for an asking price of $1 million. At least one site, named "Girls Gone Wild," stated that it was approached about acquiring the video in March 2003 but passed due to the fact that the seller did not have proper rights to it.

It is not clear how Jason Shaw found out about the attempt to sell the tape (from the friend or from one of the sites approached), but the stories leave no doubt that he had no interest in distributing it. A friend of his said, "Jason is furious about this. He broke up with Paris because he didn't want to lead that kind of life. He is a great guy from a good family. He didn't ask for the tape nor did he have anything to do with it. It was thrust upon him. He watched it and then destroyed it."

Jason himself made similar comments to the Post. "I dated Paris for a little under two years. Our relationship ended in early 2003. We are still good friends, and I hold her in high regard. After our relationship ended, I became aware of the existence of a private tape which involved Paris. I destroyed the tape. I never offered to sell the tape nor did I ask or agree for anyone else to sell it."

So ... the saga of the second tape comes to an end when Jason destroyed it, right? Not necessarily. It seems that there may be at least one more copy of the tape in the hands of the libertine Ms. Hilton. A friend of Paris' said that, within the last few months, "Paris showed me the [second] tape and then asked me to help her get back the Rick Salomon tape."

So how many copies of this tape are there? Does Nicole Lenz have a copy? Simon Rex? Others in her social circle? We don't know, but we have a hunch that Paris' parents are going to have to keep a law firm on permanent retainer just to deal with outbreaks of known sex tapes featuring Paris.

Even more interestingly, Paris may have made many more sex tapes. The Post quotes an anonymous source as saying that the "horny hotel heiress" may have appeared in as many as 10 amateur porn flicks. After all, practice makes perfect.

Also, as noted in this article, many celebrities crave the attention that sex tapes distributed among friends bring to their perfect bodies. In Paris' case, her cravings for such attention certainly have focused attention on her body, although perhaps not in the way she anticipated.

At this time, Paris continues to hide out, on the advice of her new publicist Dan Klores. Apparently Klores thinks that Paris' porn antics have "overexposed" her. We agree that the tapes have at least fully exposed her.

Meanwhile, David Letterman responded to Paris' rejection of his show by publicly re-inviting her to appear during one of his monologue. "All I want to say to Paris is you're being led down the wrong path," Letterman jibed during last Thursday's Late Show. "You come on this show, by god, we'll make you a hero. We'll talk about anything you want to talk about. If you have pets, we'll talk about your pets. If you want to talk about the sexual videotape, fine; if you don't, that's fine with me too. We all know it's not your fault. It's your idiot boyfriend's fault, that's the problem. We'll set the record straight. It'll be a love fest."

No response from Paris. Perhaps she already has so many "love fests" on tape that she's not interested in participating in one with the 56-year-old new father. Hey, a girl has to draw the line somewhere.