The married father-of-three quit the BBC programme in November 2010 after admitting to engaging in sex sessions with fans via Twitter and Skype.
The Sun has now alleged that Manford, 31, exchanged "hundreds of messages" with a female fan on Facebook between November 2011 and March 2012, before getting in touch again this January.
According to the paper, the 32-year-old woman was "taken aback" when the comedian's correspondence started becoming more explicit after she sent him a picture of herself topless in a bath.
"At first they were very innocent. But then he started calling her gorgeous and nicknamed her his mistress," a friend of the woman claimed.
"She knew he'd been caught messaging women on Twitter before. She went along with it because she thought it was funny. She told me it was just a laugh and she was flattered by his attention.
"I can't believe that he would be stupid enough to do it again after everything that happened last time. It just proves that he didn't learn his lesson."
The pair reportedly exchanged numbers at one point, but never spoke on the phone or met up.
Manford is also believed to have arranged for the woman to see a show of his in Manchester in 2011.
Digital Spy reached out to Manford's representatives, but they declined to comment.
Manford previously said that he learned to laugh off his web sex scandal, and admitted last September that he didn't feel The One Show was a good fit for him anyway.