Winehouse had been working on the record, the follow-up to 2006's Back to Black, sporadically up until her death on Saturday at the age of 27. The new tracks recorded for the album are said to be mostly in demo format, but there is "a lot of material", The Daily Telegraph reports.
Phil Alexander, editor-in-chief of Mojo magazine, said: "It is inevitable that her death will elevate her reputation and that there will be a third record released.
"It's difficult to place her in the pantheon of greats now because the truth is that her career was still in its early days. That's the tragedy of the situation. She was a wonderful writer. The thing that's very sad about this is that there was so much more to come."
