ROY HORN – one half of Las Vegas’ famed SIEGFRIED & ROY – has been accused of sexually assaulting his male assistants…and the attacks have been captured on film!

The ENQUIRER exclusively obtained a shocking videotape that shows Roy groping, fondling and sexually harassing his male employees.

AND a legal expert calls it criminal behavior that could put the entertainer – crippled in 2003 by one of his legendary white tigers – behind bars for up to 10 years!

One former assistant has already filed a sexual harassment and plans to slap Roy with a civil lawsuit seeking substantial monetary damages, according to his attorney Mike Meier.

"Roy Horn’s sexual advances became unbearable, and began to take on the shape of unprovoked sexual attacks" the ex-employee told The ENQUIRER.

"He ordered me to touch his genitals and groped me repeatedly, both inside and outside my pants. He also threatened to fire me if I didn’t comply."

FOR THE FULL STORY and to see shocking images from the videotape it’s ALL in the new ENQUIRER – on sale NOW!