The offer comes from an adult movie retailer, who say that they are ready to pay a hefty amount for Cyrus' work behind the camera, reported TMZ.
According to a letter obtained by the website, the company will give Cyrus full creative control at the work and even takes an aim at Sinead O'Connor who told Miley to stop "pimping" herself and focus on her music.
"This gives you a chance to show the world you are not a little girl anymore, and you won't bow to pressures of the likes of Sinead O'Connor, who is jealous of your success," the letter reads.