WILL cash-strapped LINDSAY LOHAN sink to a shock­ing new low? Sources say a porn company wants to help save her from a financial abyss by offering her a role in an X-rated film!

The troubled 26-year-old ac­tress, who has been in and out of courtrooms, jail cells and rehab centers since 2007, is facing her big­gest legal crisis yet. In mid-December, a Los Angeles judge revoked her probation for shop­lifting and now for lying to cops about a June car crash.

Not only does she face a mountain of legal bills for her at­torneys as they try to keep her out of the slammer, Lindsay also owes $250,000 in back taxes and $16,000 in past due fees for a stor­age unit she rented.

“Her acting career is going south and it seems as if people are run­ning scared from working with her – some industry insiders think she’s uninsurable, unreliable and far too much trouble,” said a source.

Now, the “Liz & Dick” actress – who previously posed nude for “Playboy” (below) – is so desperate for money that she would consider starring in a “self-pleasuring” porn video much like the one filmed by “Octomom” Nadya Suleman.

“Lindsay has had offers before, but one particular online porn com­pany has put $2.5 million on the table,” revealed a source.

“If she says yes, the footage will be of­fered to pay-per-view subscribers – and LiLo’s friends say her back is against the wall.

“Every time her law­yers go to court it’s another $50,000. It’s unsustainable and she must know she’s running out of options fast.

“A move into porn isn’t ideal – especially if she wants to return to mainstream film acting. But right now, she’s not in a position to pick and choose.”