Ex-Voice of Elmo Kevin Clash — Third Underage Sex Accuser Threatens Lawsuit

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Kevin Clash is being accused of a third sexual relationship with an underage boy  — and the former voice of Elmo could be sued as early as Tuesday, according to a report.

The latest accuser claims he was 16 when he engaged in “sexual activity” with Clash back in 2000 — and alleges they met on a gay chat line.

It”s a very similar claim to the one made by accuser #2, Cecil Singleton. our sources broke the story when Singleton filed suit last week — and a few hours later Clash resigned from “Sesame Street.”

The third accuser”s attorney, Jeff Herman, told the NY Daily News his client plans to file a lawsuit in Manhattan Federal Court as “John Doe” … because he doesn”t want to go public.