Smoking, stripping off and THAT foam finger... it can only be Miley Cyrus's latest video offering as she duets with rumoured music producer love interest

PUBLISHED: 16:38 EST, 24 September 2013 | UPDATED: 10:01 EST, 25 September 2013

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With her lack of clothes, all-too-familiar foam finger and overly sexual moves, there's no mistaking the latest video offering featuring Miley Cyrus.

The 20-year-old star dominates the new collaborative video #23 with her music producer friend and rumoured love interest Mike WiLL Made It.

Set in a high school, the video opens with a shot of the star writing #23 in lipstick on the bathroom mirror.

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Puffing away: Miley smokes a cigarette in the video in a far cry from her first role on teen Disney show Hannah Montana

Growing less and less: Miley Cyrus flashed the flesh yet again in the new collaborative #23 video with music producer and rumoured love interest Mike WiLL Made It

Puffing away: Miley's appearance is a far cry from her first role on teen Disney show Hannah Montana

And in distinct departure from her ex-Disney alter ego Hannah Montana, Miley puffs on a cigarette while gyrating with a group of 'classmates'.

The platinum blonde singer then sits on a windowsill with a cropped basketball vest and shorts bearing Michael Jordan's signature '23' number which shows off plenty of the obligatory flesh.

The star shows off her rarely used rapping skills for the track which will feature on Mike's new album.

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Miley scores top shot straddling basketball net in glittery...

Caught in a new romance? Miley has been linked to her music producer Mike WiLL Made It who wrapped his arm around her in the video

I'm a grown up now you know: Miley writes on the mirror in lipstick and smokes a cigarette

Sexy in sports gear: Miley perched in white shorts and a glittery silver crop top atop a basketball net

'I'm in the club, high off purp with some shades on,' she raps, seemingly referring to Purple drank - a slang term for a recreational drug.

'Tatted up, miniskirt and my J's on. I back it up ‘cause I don't give a f**k. If you a lame that's a shame you can't hang with us.'

The infamous foam finger from Miley's infamous VMA appearance alongside Robin Thicke also makes an appearance as she dances alongside Juicy J and Wiz Khalifa in the high school gym.

The gym is also the scene for a striking shot of Miley perched atop a basketball hoop in a white and sparkly white two piece as she tosses a silver glittery basketball around.

The foam finger is back! Miley holds the infamous prop in the gym alongside the trio of rappers

The rear view: Miley showed off her newly-famous rear, dressed in a skimpy basketball ensemble

New love? Miley has been linked to the music producer with the two posing pictures of themselves together via Instagram

Keeping it brief: Miley wore a low cut top, gold necklaces and bright red lipstick and aviator sunglasses in one shot

She regularly pokes her tongue out and winks at the camera in what she is clearly hoping will be a trademark pose.

Mike Will Made It, real name Michael Len Williams II, 24, also raps on the record which sees Miley sport a variety of revealing onesies with provocatively placed cut out panels.

The themes was largely sporty, with the singer sporting a Letterman jacket with her name running down the sleeve.

Twerking work: Miley wiggles her behind and sticks her tongue out in trademark fashion

Flashing the flesh: Miley has been appearing in a variety of brief outfits promoting her new record

Old move? Miley sticks her tongue out and winks at the camera

Miley has been extremely busy promoting her new record with singles We Can't Stop and Wrecking Ball having already making their mark on the U.S. Billboard chart - her fourth studio album Bangerz will be released next month.

And after her recent split from actor fiancé Liam Hemsworth, it is no surprise that Miley is taking her mind off the split, returning to the stage at the iHeartRadio Music Festival in Las Vegas on Saturday.

Miley and Mike were spotted in an embrace backstage at the festival, which only served to fuel rumours of a romance between the stars who recently took part in a suggestive photo shoot with famed photographer Terry Richardson.

Dancing queen: Miley busted out some moves alongside Mike, Wiz Khalifa and Juicy J

Locker room look: Miley filmed the video in a series of onesies which flashed the flesh with cutout panels

Unusual collaboration: Miley is doing her best to change her image from her early Disney incarnation

In the saucy shots, Miley is draped all over Mike, clad only in white knickers and a cropped matching singlet top.

The producer holds the controversial star around her bare waist as she pokes her tongue out at him in a rather explicit manner.

Miley has her hand in Mike's pocket in one of the images, though fortunately he is dressed more appropriately in black track pants, a white T-shirt, oversized blue hoodie and backwards cap.

Designer favourite: Miley wore her favourite Chanel cuffs for the video

Look at me! Miley looked extremely slim in her sporty crop top and hot pants

Boogie in the bathroom: The pint-sized pop star has been enjoying a slew of publicity recently

The former Disney star officially confirmed the end of her four-year relationship with Liam, – whom she met while filming movie The Last Song in 2009 – just last week, though rumours had already began circulating by then that Miley had taken solace in the arms of producer Mike.

For his part, Liam has also moved on - with Mexican actress Eiza González.

The hot couple, both 23, have been spotted on multiple occasions sharing passionate kisses as the Aussie hunk well and truly moves on from his broken engagement.

Cheering squad: The star looked very at home as she showed off her dance moves

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jamiecruz, London, 8 hours ago

almost as delusionally annoying as that chump Kanye west........,

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chris, USA, 17 hours ago

At what point do authorities step in and site her for indecency?

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Ellie, in front of computer, Australia, 18 hours ago

I can not stand this girl!! So why did I click on the story? to say that that is not a real cigarette, looks more like a joint. She has no class whatsoever, her constant sticking out of her tongue and everything else she does, shows no self respect and is just plain gross.

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Rachel, Belfast, United Kingdom, 18 hours ago

I think Miley has a beautiful voice, but this song is just too cheap and tacky for her. I hate the sexualisation in music these days, as it's not just Miley, it's almost every female. Wreckingball was a beautiful song, not commenting on the video but the song was great. I hope she moves away from this, because she is so much better than it.

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kaynmatt, warks, United Kingdom, 20 hours ago

on drugs now full of regrets later, what will her poor kids think if she ever has any?

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Twins Galore, Welling, United Kingdom, 20 hours ago

It's just not attractive! I mean, whatever happened to less is more? Or real beauty like Elizabeth Taylor in Cat On A Hot Tin Roof, or Vivian Leigh in Gone With The Wind?