The newspaper says the FBI seized the recording during an April raid on attorney Michael Cohen’s office.
The Times cited lawyers and others familiar with the recording and reported Friday that Cohen made it two months before Trump’s 2016 election.
Trump lawyer Rudy Giuliani tells the newspaper Trump did discuss the payments to Karen McDougal with Cohen on the less than two-minute recording but a payment was never made.
Giuliani says Trump told Cohen if he did make a payment to do it by check so it could be documented.
Cohen hasn’t responded to text and email messages seeking comment. His lawyer Lanny Davis declined to comment to the Times.