The tape, which has not been played since the 1960s, was found by a man who was cleaning out the loft of his elderly father's home.
A reel-to-reel Philips tape, the recording is roughly 30 minutes long.
It includes a number of unreleased versions of The Beatles' hits including 'I Feel Fine' and 'I'm A Loser'[b/].
At one point, the band can be heard bursting into fits of laughter during an aborted take of [b]'I'll Follow The Sun'.
Beatles blog Wogew reports that the material was most likely recorded for the BBC TV programme 'Top Gear' in 1964.
The tape is being auctioned this August by Cameo Auctioneers, and is expected to reach a price between £8,000 and £12,000.
And this: The Beatles and Norwegian Wood...