Thesun.co.uk reports that the actress bares in a scene in the film to entice a neighbour, played by actor Joaquin Pheonix.
Set in New York, the film centres around Phoenix's character Leonard, who after splitting up with his long-term partner moves back in with his parents.
His parents attempt to set him up with a family friend Michelle, played by Paltrow, who lives in the same apartment block.
Michelle attempts to lure Leonard with saucy antics, including phone sex and in another scene with some bedroom action.
“Two Lovers” is expected to release in March.
Paltrow has earlier been photographed ripping to her lingerie for a photo shoot to promote the DVD release of her 2008 movie "Iron Man".
Tags: