The Daily Mail has released a second recording of the pair arguing, after Heard appeared to admit to "hitting" Depp in a bombshell clip released by the UK tabloid last week.

In the latest clip, Heard appears to taunt her former husband over his claims that she physically abused him.

"Tell the world Johnny, tell them: 'I Johnny Depp, a man, I'm a victim too of domestic violence'... and see how many people believe or side with you," she says.

"Do you know I'm a 115, well not anymore, but I was a 115lb, almost 115lb woman," Heard continues.

"You're going to get up on the stand, Johnny, and say, she started it? Really?"

Meanwhile, Depp complains that his reputation has been irreparably compromised by the very public legal action taken against him.

"You are f**king killing me. Your f**king people are trying to kill me," he tells Heard.

"You've turned me into a... my boy goes to school and has kids go, 'So your f**king dad's a wife beater?'"

According to the Daily Mail, the recording is from a phone call that took place in the midst of the couple's divorce in 2016, before the pair settled out of court for US$7 million, at Depp's request.

"I've been through the f**king hurt. You've been through the f**king hurt. I love you more than anything in life," Depp says to Heard.

"I do not want to go into a f**king court with you. I do not want to f**king tarnish your name... I want this to be done peacefully, between us."

Two years on from the settlement, Heard went public with claims that she was a victim of domestic violence. Although Depp was not named, he retaliated with a US$50 million defamation lawsuit.