A reel-to-reel tape of a Beatles recording session punctuated by John Lennon and Paul McCartney cracking jokes and having fits of giggles is to be auctioned next week.
The 30-minute tape is believed to have been recorded in 1964 and features songs composed by Lennon and McCartney as well as songs composed by other artists, auction house Cameo said.
In the footage, The Beatles appear to have particular difficulty recording one track, called "I'll Follow The Sun," with several false starts and light-hearted banter.
The auction house said Lennon can be heard saying: "I'm not looking at you," and McCartney says: "You were."
Lennon says: "It's just going to get funnier and funnier as the evening goes on," and "It's 11 o'clock you know."
McCartney replies: "Let's just try this once more and if it's the last one that's hard lines."
The tape was discovered by the son of a man who had worked in the music industry as he cleared out his father's attic in northern England. The son wants to remain anonymous.
The tape will go under the hammer on Tuesday and is expected to raise between STG8,000 ($A16,859.85) pounds and STG12,000 ($A25,289.78).
