The controversial photo, taken before Beyoncé fell pregnant with her newborn daughter, is being used to re-advertise her fourth album, 4, which was released last year.
In the seductive pose, Beyoncé dons a blonde wig and lies on a leopard-print couch, wearing a skimpy black crochet monokini.
The singer also wears suspenders and a lashing of dark red lipstick.
Experts told The Sun the appearance may have been down to lighting used in the studio.
It has been alleged that her dad had persuaded her to use skin treatments to remain the lightest-coloured member of Destiny’s Child.
In August 2008, L’Oreal was accused of “whitewashing” Beyoncé in an advert by digitally lightening her skin.
At the time, L’Oreal denied that the pictures had been altered in such a way but The New York Post newspaper called the advert “shocking” and accused it of making the singer look like a “weird, nearly white version of herself”.
Beyoncé has not commented on the photos.
Beyoncé was born and raised in Texas by her African father and mixed-race mother.
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