The X Factor UK star, who now resides in the US, shared the explicit cover with fans after explaining that the clean version had been leaked early.
Cher wrote on Instagram: "The CLEAN cover for my album #sorryimlate was leaked. So I decided that I'm just gunna release it! Here it is guys #SORRYIMLATE #explicit."
In the photo, a naked Cher is surrounded by foam as she lays in the bath with smoke coming out of her mouth.
'I Wish' singer Cher, who secretly tied the knot with fiancé Craig Monk on 18 November last year, holds a retro-looking turquoise telephone to her ear.
The 20-year-old looks fierce as she shows off her arm tattoos and gazes into the camera. The cleaner version, which was leaked on the internet, is a similar image, except Cher doesn't exhale any smoke.
Sorry I'm late is the second album from Cher, which is a follow up to her debut Sticks + Stones. 'Sirens' is the first single to be taken from her new album and the video for the ballad was unveiled today.
Sorry I'm Late is due for release on 27 May.
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Watch 'Sirens' in the video below: