A second letter referencing US President Donald Trump, which jokes about him buying a woman from abuser Jeffrey Epstein, has been exposed.

Democrats on Tuesday (AEST) released a birthday note Trump allegedly wrote to the sex offender more than 20 years ago.

The letter was contained in a book of birthday messages for Epstein’s 50th birthday in 2003. Allegations about the book first emerged in a story by The Wall Street Journal.

Democrats from the House Oversight Committee also released a copy of another message allegedly featuring Trump and Epstein, with questionable references to a woman.

The second letter allegedly contains a picture of Epstein and others, and a giant cheque.

It is allegedly accompanied by a handwritten comment about Epstein selling a “fully depreciated” female to Trump for $22,500, in reference to the cheque.

“Jeffrey showing early talents with money + women sells ‘fully depreciated’ [redacted] to Donald Trump for $22,500,” the message says.

“Showed early ‘people skills’ too. Even though I handled the deal I didn’t get any of the money or the girl!”

In the image are Epstein, two other men and a woman holding the oversized cheque. The woman’s face in the photo and a woman’s name in the letter are blacked out.

The Democrats said the person who wrote the missive was a “long-time Mar-a-Lago member”.

The Wall Street Journal reports the woman in question had ‘socialised’ with Trump and Epstein in the 1990s.

Democrats on the House Oversight Committee revealed on Tuesday (AEST) they had obtained a copy of the Epstein birthday book.

They released a letter that appears to have been signed by Trump, despite him repeatedly denying its existence. It is dated three years before allegations of sex abuse by Epstein became public in 2006.

Later, Republicans who control the Oversight Committee released hundreds of pages of documents turned over by Epstein’s lawyers, including the full “birthday book”, Epstein’s will and his 2007 non-prosecution agreement with prosecutors in Florida.

The birthday letter contains text in which Trump calls Epstein a “pal” and says, “May every day be another wonderful secret”. The text sits within a crude sketch of the silhouette of a naked woman, with Trump’s signature signifying pubic hair.

A birthday letter to Jeffrey Epstein, allegedly signed by Donald Trump. Photo: X

White House deputy chief of staff Taylor Budowich denounced the release, saying the signature on the letter was not Trump’s and alluded to Trump’s lawsuit against the Journal‘s parent company, News Corp.

“Time for News Corp to open that chequebook, it’s not his signature. DEFAMATION!” Budowich posted on social media platform X.

The case of Epstein, who died by suicide in prison in 2019, has caused a political headache for Trump after many of his supporters embraced a slew of conspiracy theories surrounding the convicted sex offender.

Republicans on the House Oversight panel last week released more than 33,000 pages of files related to Epstein to try to ward off a bipartisan vote that would have forced further disclosures.

Epstein’s victims and some members of Congress remain unsatisfied. Referring to Trump, House Democrats said on X, “What is he hiding? Release the files!”

After long suggesting that the files contain damaging information, Trump reversed course after returning to the White House. He has repeatedly labelled the matter a Democrat-led “hoax”.

The book, given to Epstein as a present, is filled with photos of bad haircuts, women and men, including Epstein ,in tight bathing suits and reminiscences from childhood friends, former girlfriends, and people who came to know Epstein after he became wealthy.

It also includes messages to Epstein purported to be from famous people other than Trump, among them former US president Bill Clinton, Harvard Law School professor Alan Dershowitz and former Bear Stearns chief executive Alan “Ace” Greenberg.

The message allegedly from Clinton applauds Epstein for his “childlike curiosity” and his “drive to make a difference”, while Greenberg supposedly wrote, “Working with Jeffrey has been a pleasure and watching his meteoric success has given me many vicarious thrills”.

Clinton could not immediately be reached for comment. Dershowitz and a lawyer who represented him in Epstein-related civil litigation also could not be immediately reached. Greenberg died in 2014.

-with AAP