Again, the language is explicit and the tone is hostile. But this time, his girlfriend, Oksana Grigorieva, apparently becomes a more vocal presence, speaking up and talking back to Gibson, who rails against her in what appears to be an argument about a Latina houseworker, to whom he refers with a racial slur.
Like recordings one and two, this tape was also released by RadarOnline.
"You own me with my liver and my kidneys and my soul," Grigorieva, 40, tells Gibson, 54, who appears to be angry to be paying for the services of a domestic employee. "You control me, like marionette … I walk on eggshells with you."
Gibson hurls insults at Grigorieva, telling her, "You're a f---ing mentally deprived idiot. You're a f---ing using whore … I own you."
Called a "user," Grigorieva replies, "What did I use you for? I've given you everything I have … I'm not a whore or thief … Are you insane? Of course you are."
Earlier this year, PEOPLE reports, Gibson sought therapy to deal with his relationship with the Russian musician, with whom he has an 8-month-old daughter, Lucia. The two split in March.
The Los Angeles County Sheriff's Department is looking into domestic-abuse accusations against Gibson.