Gilbert Gottfried I Would Totally ... Do Elmo

Gilbert Gottfried wants Elmo!! Or to rephrase less creepily ... he wants to be Elmo's voice -- so, he dropped an audition on us, along with some jokes you'll never hear on "Sesame Street!"

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Elmo Accuser #3 'I Will Call Him Mr. Tickler'

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***WARNING: VIDEO CONTAINS SEXUALLY EXPLICIT LANGUAGE***

The third man to accuse Elmo voice actor Kevin Clash of underage sex abuse wrote a book in 2009 about their allegedly illegal trysts -- in which he refers to Clash as "Mr. Tickler."

The accuser's lawyer read an excerpt from the book -- which is yet unpublished -- during a news conference today, quoting, "Mr. Tickler is what I will call him. And the game we played was father and son."

The lawyer read, "When we first met, I was 16 and there was no intercourse. However, lots of heavy kissing and he showed me what it felt like to get on your knees and obey your man."

The dramatic reading continues in even more lurid detail -- seriously ... watch the video at your own discretion.

Clash's lawyer had no comment.

Elmo Accuser #3 Sues He Plied Me with Booze

Kevin Clash -- the former voice of Elmo -- used alcohol as a precursor to oral sex with an underage boy ... this according to a new lawsuit that has just been filed by a THIRD accuser.

According to the lawsuit, filed in federal court in Manhattan and obtained by TMZ, the alleged victim met Clash on a gay phone chat line when he was 16 and Clash was approximately 40.

The accuser -- now 28 -- says he was in NYC pursuing modeling opportunities when Clash invited him to his swanky NYC apartment, which was strewn with Elmo dolls and photos of Elmo with famous people, including Beyonce and Tyra Banks.

During the encounter, the accuser -- who refers to himself as John Doe -- claims Clash plied him with alcohol and "groomed him," and then engaged in sexual contact that included "oral sex and digital penetration of John's anus."

The accuser says Clash stayed in touch with him after the sexual encounter, although no further sexual contact occurred until he became an adult.

The accuser is suing for unspecified damages.

As you know, Clash resigned from Sesame Street hours after the second accuser filed suit.

Ex-Voice of Elmo Underage Sex Accuser #3 to Sue Kevin Clash

Kevin Clash is being accused of a third sexual relationship with an underage boy -- and the former voice of Elmo could be sued as early as Tuesday, according to a report.

The latest accuser claims he was 16 when he engaged in "sexual activity" with Clash back in 2000 -- and alleges they met on a gay chat line.

It's a very similar claim to the one made by accuser #2, Cecil Singleton. TMZ broke the story when Singleton filed suit last week -- and a few hours later Clash resigned from "Sesame Street."

The third accuser's attorney, Jeff Herman, told the NY Daily News his client plans to file a lawsuit in Manhattan Federal Court as "John Doe" ... because he doesn't want to go public.

Jim Henson's Son Nothing But Nice Things to Say About Kevin Clash

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There doesn't seem to be a lot of people voicing their support for Elmo puppeteer Kevin Clash these days, but he does have one big fan ... Brian Henson, the son of Muppets creator Jim Henson.

Henson -- who directed "The Muppet Christmas Carol" and "Muppet Treasure Island" -- told our photog yesterday at LAX that Clash is "a great, great performer" and "a wonderful professional."

Clash resigned last week after a second accuser came forward claiming to have had a sexual relationship with Clash when he was underage.

FUN FACT -- Did you happen to spot Henson's wife in the background of the video? He's married to "Ferris Bueller's Day Off" star Mia Sara. Random, right?

Voice of Spongebob Squarepants Voice of Elmo Should Have Resigned

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Tom Kenny has been the voice of Spongebob Squarepants from the get go ... and he feels fellow voice actor Kevin Clash did the right thing by resigning after allegations surfaced he had sex with two underage boys.

Our photog spotted (or maybe heard?) Kenny yesterday at LAX where he told us he's never met Clash, but feels the "Sesame Street" puppeteer needed to step down.

As TMZ first reported, a second accuser came forward and said he had a relationship with Clash when he was just 15. Clash resigned hours later.

Elmo SINGS at Thanksgiving Parade 'Nothing's Gonna Bring Us Down'

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Elmo is alive and well on Thanksgiving -- singing his heart out during the Macy's Thanksgiving Day Parade today in NYC ... and the song may or may not be a musical response to the child abuse scandal.

Elmo -- along with the rest of the "Sesame Street" cast -- sang "What I Am," a song with lyrics that take on new meaning in the wake of the scandal involving Kevin Clash, Elmo's former voice actor who's been accused of sexually abusing 2 underage boys.

Among the lyrics -- "I'm gonna keep my head up high / keep on reaching high / Never gonna quit / Just keep getting stronger."

And if that weren't appropriate enough, Elmo chimes in with his solo -- "Nothing's gonna bring us down."

Check out the clip.

Elmo Accuser #2 'I'm Happy' Kevin Clash Resigned

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The man who claims Elmo voice actor Kevin Clash sexually abused him as a 15-year-old says he's "happy" and "relieved" Clash called it quits on "Sesame Street" -- because the scandal could have wreaked even more havoc on the kids' TV show.

The accuser Cecil Singleton -- who's now 24 -- was out in NYC with his lawyer today when he reacted to the news ... that Clash resigned in the immediate wake of Singleton's lawsuit.

Singleton is suing Clash for more than $5 million, claiming Clash preyed on him as a child "to satisfy his depraved sexual interests."

Singleton also says Clash desperately tried to conceal his connection to "Sesame Street" during their courtship in 2003 -- claiming, "It was essential to him that I not find out who he actually was."

Singleton says he was motivated to file his lawsuit by Clash's first accuser Sheldon Stephens.

And there's this -- Singleton's lawyer says he won't be surprised if more men come forward, claiming he's already spoken to men with similar stories as Cecil and Sheldon.

Elmo Continues to Tickle Kids For XMAS

Elmo is alive and well in toy stores across the US of A ... and allegations of underage sex involving Kevin Clash, the voice of the famous puppet, has had no impact on sales.

TMZ contacted more than 20 toy stores across the country, and none of them have pulled Elmo from the shelves. Indeed, most of the managers in the stores were unaware Clash had resigned after a second man came forward claiming he had underage sex with Clash.

Most of the stores we called were Toys"R"Us. A few examples --

-- Toys"R"Us on Broadway in NYC ... Elmo is still on the shelves. There was no change in placement of the puppet in the store or returns. The puppet is still selling.

-- North Lakeland, FL ... No change in sales. Employee was unaware of scandal.

-- Brandon, FL ... Sold out of Laugh Out Loud Elmo. Will restock soon.

-- Austin, TX ... We haven't been notified of the Elmo issue. We still have Elmo dolls on the shelves.

-- Greenville, SC .... We do not have the LOL Elmo dolls in stock. We're sold out and waiting on our next shipment.

None of the stores we contacted even hinted they might pull back on Elmo for XMAS.

Elmo Won't Be Yanked From Thanksgiving Parade

Elmo won't be denied his right to ride through the streets of Manhattan on Thanksgiving Day .. TMZ has learned the embattled muppet is still scheduled to FLOAT in the Macy's parade.

Despite the fact that Kevin Clash -- the man who provided Elmo's voice for decades -- has resigned ... a rep for Macy's tells us ... "Elmo will be joining his Muppet friends on the Sesame Street float with an alternate puppeteer bringing him to life."

The rep adds, "Current events have no bearing on Sesame's participation in the Parade and we are confident their world-renowned, family-friendly entertainment and educational programming will continue to bring kids and families joy for decades.”

Elmo Accuser We Dry-Humped ... But NO Intercourse!

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Kevin Clash -- the voice of Elmo -- did NOT have sexual intercourse with his 2nd accuser while Cecil Singleton was underage ... but they did engage in some dry-humping ... this according to Singleton.

Cecil just held a media conference about the lawsuit he filed against Clash in New York -- describing the allegations against the former "Sesame Street" star.

According to Singleton, his sexual relationship with Clash began when he was 15 and Clash was an adult ... and initially lasted for 2 weeks. But they picked things up a while later.

Singleton claims that while they never had sexual intercourse, the two did engage in several sexual activities together ... including "groping, masturbation, intense kissing, dry-humping."

Singleton says they had sexual intercourse years later ... when Cecil was an adult.

Cecil says he broke off the initial relationship because he felt Kevin liked him too much -- and Cecil didn't think he could handle the relationship.

We broke the story ... Cecil is suing Clash for more than $5 million in damages ... claiming he's suffering psychological and emotional issues caused by the relationship.

Voice of Elmo Kevin Clash Resigns from Sesame Street

Kevin Clash, the voice of Elmo, has resigned from Sesame Street ... in the immediate wake of a new lawsuit accusing him of having sex with an underage boy -- the second such allegation in 2 weeks.

TMZ broke the story ... Clash is being sued by Cecil Singleton, who claims he met Kevin in a gay phone chat back in '93 ... when he was 15 and Clash was 32.

Sesame Workshop says, "Unfortunately, the controversy surrounding Kevin’s personal life has become a distraction that none of us want, and he has concluded that he can no longer be effective in his job and has resigned from Sesame Street. This is a sad day for Sesame Street."

Sesame Workshop had previously told TMZ, "Elmo is bigger than any one person." That was in response to the initial underage sex accusation from Sheldon Stephens.

As TMZ previously reported ... Stephens signed a $125,000 settlement with Clash, but has since expressed regret over signing the deal which required him to recant his claim.

Voice of Elmo NEW LAWSUIT Allegations of Sex with SECOND Underage Boy

8:20 AM PT -- Clash has officially resigned from "Sesame Street" today in the immediate wake of this new lawsuit.

8:40 AM PT --
The accuser's lawyer has filed new court docs, in which the date of the alleged abuse has been changed from 1993 to 2003. The accuser also says he is currently 24-years-old ... and chalks up the mistake to a typo.

Kevin Clash -- known as the voice of Elmo -- is facing NEW allegations that he had a sexual relationship with a SECOND underage boy ... TMZ has learned.

The accuser -- who is now in his 30s -- has filed a lawsuit against Clash ... claiming the two met on a gay phone chat line back in 1993 ... when the accuser was 15 years old and Clash was 32.

In the suit, the accuser reveals his name -- Cecil Singleton. His attorney also provided TMZ with a photo.

Among the allegations, Singleton claims, "[Clash] trolled gay telephone chat line rooms to meet and have sex with underage boys."

In the lawsuit, filed in federal court in NYC, Singleton claims Clash "groomed [the accuser] to gain his trust by, among other things, taking him to nice dinners and giving him money."

Singleton claims while Clash was featured on "Sesame Street," he was "preying on teenage boys to satisfy his depraved sexual interests."

In the suit, Singleton claims ... although the sex occurred nearly 20 years ago, he didn't take action until now because ... he "did not become aware that he had suffered adverse psychological and emotional effects from Kevin Clash's sexual acts and conduct until 2012."

Singleton is demanding more than $5 million.

We broke the story, Clash struck a settlement with a previous accuser who initially claimed he had a sexual relationship with Kevin beginning when he was 16 years old. As part of the settlement, the accuser issued a statement recanting his claims.

Voice of Elmo Accuser I Didn't Lie I Want to Undo Settlement

The man who accused Kevin Clash, the voice of Elmo, of having sex with him while he was underage stands by his story, claims he was pressured into recanting it, and is now interviewing lawyers to help him undo his settlement.

TMZ broke the story ... Clash and Sheldon Stephens entered into a settlement in which Clash agreed to pay Stephens $125,000, but in return the agreement provides the following:

"Stephens agrees that immediately upon execution of this Agreement, his counsel, Andreozzi & Associates, P.C., shall release the [following] statement ... 'He [Stephens] wants it to be known that his sexual relationship with Mr. Clash was an adult consensual relationship.'"

We've learned Stephens has met with lawyers in Los Angeles and told them he was pressured into recanting his allegation and insists he's telling the truth when he says he had sex with Clash when he was 16.

Stephens -- who is now 23 -- is telling lawyers he will gladly forfeit the $125,000 to restore his name. Stephens is saying he was literally crying during the final negotiations and repeatedly said he didn't want to sign.

Clash's lawyer told us Friday he would have no comment on the settlement story.

Kevin Clash (Voice of Elmo) Pays Accuser 6 Figures ... Demanded Public Retraction of Underage Sex Claim

Kevin Clash -- the voice of Elmo -- agreed to pay his accuser $125,000, with one string attached -- that the accuser recant his story that Clash had sex with him when he was a minor ... TMZ has learned.

TMZ broke the story ... Sheldon Stephens alleged he was only 16 when Clash began a sexual affair with him. Clash has acknowledged an affair, but insists it started when Stephens -- now 23 -- was an adult.

Multiple sources tell TMZ ... hours before Stephens recanted his underage sex allegation, a settlement was struck between the two parties. Under the terms of the settlement, Clash agreed to pay Stephens 125k. But the settlement then provides the following:

"Stephens agrees that immediately upon execution of this Agreement, his counsel, Andreozzi & Associates, P.C., shall release the [following] statement ... 'He [Stephens] wants it to be known that his sexual relationship with Mr. Clash was an adult consensual relationship.'"

The settlement document goes on to say if Stephens is asked by anyone about his relationship with Clash, he must only repeat the statement [above] in the settlement that recants his story.

We've learned although Stephens signed the document, he continues to insist Clash had sex with him when he was a minor and was pressured into signing the settlement.

One source privy to the negotiations tells TMZ ... Stephens was crying during final negotiations and repeatedly insisted he didn't want to sign.

We contacted Clash's lawyer, but he had no comment.

Sesame Street Accuser RECANTS Underage Sex Allegations

The man who claims he had a sexual relationship with Kevin Clash -- the voice of Elmo -- is RECANTING his story ... claiming he WAS an adult during their relationship after all.

The accuser's lawyer just released a statement saying, "[The accuser] wants it to be known that his sexual relationship with Mr. Clash was an adult consensual relationship. [The accuser] will have no further comment."

It's unclear why the accuser suddenly changed his story ... but sources close to the situation tell TMZ ... the accuser's attorney had been meeting with Clash's attorney as recent as an hour ago, discussing a financial settlement and 6-figures were on the table.

We broke the story, the accuser claimed he had a sexual relationship with Kevin beginning when he was 16 and Kevin was 45.

Clash has also released a statement saying, "I am relieved that this painful allegation has been put to rest. I will not discuss it further."