The picture finds the "Applause" singer, 28, lying in her underwear wearing Winehouse's signature wing-tipped eyeliner and dark mane. Gaga posted the photo ahead of her trip Down Under for the Australian leg of her artRAVE: The ARTPOP Ball tour.
"Off to Australia. Will be dreaming of my Aussie Monsters," Gaga captioned the snapshot.
Winehouse died of extreme alcohol intoxication in July 2011 at age 27.
Lady Gaga has said Winehouse was her "only hope" when she was still an up-and-coming artist.
"Nobody knew who I was and I had no fans, no record label and everybody, when they met me, said I wasn't pretty enough or that my voice was too low or strange. They had nowhere to put me," Gaga told Rolling Stone in August 2011. "And then I saw her in Rolling Stone and I saw her live. I just remember thinking 'Well, they found somewhere to put Amy...'"
The "Bad Romance" singer will begin her Australian shows August 20.