The 26-year-old is currently working on ARTPOP, her third studio album and the follow-up to 2011's 'Born This Way'.
A source said that the singer believes singing naked improves her vocal performance, reported Digital Spy.
"Gaga has really taken to the idea of naked recording. She has been recording vocals while she's been completely starkers. She thinks it makes her voice sound better," the source added.
The star's fondness for appearing naked has often made headlines - she recently posted a naked picture of herself on her Twitter account and posed nude for the September issue of Vogue.
