Spokesman Chris Goodman said Thursday that Winehouse left behind "plenty" of material, but there have been no discussions yet about releasing anything.
It's not clear how finished the tracks are. Winehouse released only two albums in her lifetime, but had been in the studio sporadically over the past few years. In July 2010 she said a new album would appear within six months, but it was never finished.
The Guardian newspaper on Thursday quoted an unnamed spokesman at record label Universal as saying Winehouse had left the "framework" of about a dozen songs.
Producer Salaam Remi, who worked on both Winehouse albums -- "Frank" and "Back to Black" -- and was involved with her new material, told New York's Power 105.1 radio station that there were not large amounts of finished material, and Winehouse's estate had yet to approve the release of anything.
"We had a lot of things going, there are recordings, but first things first, I think," he said. "We're trying to focus on what's at hand and what her family wants to do."
There would certainly be an appetite for new material.
Sales of Winehouse's music have soared since her death. In the U.S., digital sales of her tracks have risen by 2,000 percent in the past week, according to Nielsen Soundscan, and "Back to Black" is set to re-enter the Billboard album chart at No. 9.
Britain's Official Charts Company said it looks like Winehouse will have seven songs in this week's top 40, which is announced Sunday.
Music critic John Aizlewood said posthumous releases can help cement an artist's legacy -- or, if mishandled, do the opposite.
"The record company is there to tend the musical legacy," he said. "If they put out something that is obviously substandard, it will negate that legacy."
He cited the example of Jeff Buckley, who drowned in 1997 having released just one album, the highly praised "Grace."
"Since he's died he's put an awful lot of stuff out," Aizlewood said. "I don't think it's particularly enhanced his standing. It was the same with Jimi Hendrix -- once he died, he really started releasing records. And most of them were appalling.
"It's such a dangerous area to start finishing unfinished music."
One track that should see the light of day is a version of pop standard "Body and Soul" that Winehouse recorded in March with Tony Bennett for a forthcoming duets album.