Kevin Hart's sex tape partner is suing him for US$60 million ($94.5m), claiming that the actor conspired with a friend to secretly record their encounter.

Montia Sabbag, who features in the sex tape, claims in a new lawsuit that her 2017 encounter with Hart in a Vegas hotel room was all planned by the comedian and his friend JT Jackson, TMZ reports.

She believes Hart was motivated by the need to get more publicity as he had an upcoming comedy tour.

Sabbag, who in September 2017 said she was a crime victim herself, is suing for intentional infliction of emotional distress and invasion of privacy.

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She claims Hart let Jackson into his Cosmopolitan Hotel suite so he could set up hidden video recording devices to capture the liaison.

Jackson was later charged with two counts of extortion relating to alleged efforts to blackmail Hart with money to keep the tape secret.

However, Jackson denied ever extorting the comedian.

Hart has repeatedly denied having any knowledge of the recording, claiming he too was a victim of Jackson's extortion attempts.

The actor has previously apologised for his infidelity and was adamant nobody should profit off his mistake.

TMZ has contacted Hart for comment.