The 27-year old, who was found dead at her home in Camden last Saturday, was working on the follow-up to her hit 2006 record Back To Black before her death, with reports suggesting the LP will be released soon.
According to The Mail on Sunday, Winehouse's third album was destined to be her most personal record so far, with most of the songs detailing her divorce from Blake as well as her well-known problems with alcohol and drug addiction.
Winehouse's spokesman, Chris Goodman, confirmed to the newspaper, stating: "Amy always had a notebook on her and would write down lyrics and ideas."
"People who have heard the new songs say they are very, very good and that they are as autobiographical as ever."
He added: "The period after 2006 was when Amy went through the most emotional upheaval, with Blake going to prison and then their divorce."
It is thought that if the album is released, all proceeds will go towards the foundation her father Mitch hopes to set up in her memory to help people who have addictions like Winehouse.
An industry insider told The Mail that following the impact her death has had on the charts, her fortune has already increased from £6million to £10million, stating: "We are seeing the creation of an international cult around Amy. The fortune it creates could top £60m or more."
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