The singer admitted that they have gone for a "cheekier" sound than their self-titled debut, but maintained that it is sexy without being aggressive.
Jackson told NME magazine: "It's a lot cheekier. Not 'Touch my Bum' cheeky or Carry On cheeky - just slightly suggestive.
"The music is a lot sexier. A lot of music that's quite sexual is aggressive, but the music itself doesn't sound sexy - it's more people shouting, 'Look at my bum! Look!' I'm not turned on by it, I'm terrified."
Jackson also confessed that she feels pressured to match the critical and commercial success of 2008's La Roux, but is not prepared to rush the creative process.
"I'm not going to lie, I felt lots of pressure," she said. "What we did on the first record was great. If it was s**t it would have been like, 'Oh it doesn't matter what we do because it's going to be better'.
"I'm proud of that record, but what's the point in rushing the follow-up? I would rather it was amazing."
La Roux's second studio album is currently slated for release in May 2012.
The duo will also perform at this year's Coachella music festival in California, which takes place over two weekends in April.
> La Roux 'don't want to work with Kanye West on new album'
Watch the music video for La Roux's hit single 'Bulletproof' below: