"Gaga has really taken to the idea of naked recording," The Sun quoted a source as saying. "She has been recording vocals while she's been completely starkers. She thinks it makes her voice sound better."
The album is set to be released in early 2013.
Lady Gaga, who is recording the album during her Born This Way Ball tour, sent out a nude photo of herself over Twitter last month sitting in a chair with her legs and arms protecting her modesty.
The Sun said, "Lady Gaga loves getting naked so much she should join a rugby team."
Rugby players are notorious for getting drunk and naked.
The singer is to perform at London's 82,000-seat Twickenham Stadium Sept. 8-9. The stadium is the home of English rugby.
Lady Gaga also plans to make an in-store appearance at Harrods Oct. 7, London's famed department store said. The event is open to the public.