BEYONCÉ smokes the competition as she holds a cigar while posing nude in just a sash to promote her new album.
It bears the name Beyincé — her family surname on her mother’s side.
The daring image features on a limited edition cover of the star’s new album, Cowboy Carter, out next Friday.
Last month Beyoncé became the first black woman to top the US Billboard country music chart.
She also topped the UK singles chart for the first time in almost 14 years with Texas Hold ’Em.
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Beyonce dropped the news of her new music minutes after Usher performed at the Super Bowl Halftime Show.
The R&B singer was in the crowd with Jay-Z to watch the Kansas City Chiefs and the San Francisco 49ers compete for the title.
The star is now rumoured to be planning a residency at The Sphere in Las Vegas.
Her most recent stadium tour saw Beyonce performing 56 shows in 39 countries.
It has become one of the successful in history, and netted the superstar £455million.