Hulk Hogan -- HUGE Offer for Sex Tape

A porn company DESPERATELY wants to put Hulk Hogan's sex tape on their site ... so much so that they are offering him an "open checkbook" and gratuitously stroking his ego at the same time.

TMZ has obtained an offer letter from Sex.com to Hulk ... and they're looking to lock up the rights to his sex tape, which made the rounds on the internet this week without Hulk's permission.

In the letter, Sex.com says they can help Hogan with his leaked situation and, of course, they're are asking to release the tape on their site.

The letter states, "While this may be an embarrassing ordeal for you to go through right now, it doesn't need to be ... you are 'bigger' than Andre the Giant where it matters."

The site says they have an "open checkbook" if Hulk is interested in signing a deal.