Beyonce has previewed two new tracks, 'Bow Down' and 'I Been On'.

The 31-year-old singer unveiled an audio clip of her first new material since 2011's '4' album on her website yesterday (17.03.13).

The track was accompanied by a photo of the singer as a child standing in a room full of trophies.

Lyrics include the lines: ''I know when you were little girls you dreamt of being in my world / Don't forget it / Respect that / Bow Down b****es.''

Elsewhere she sings: ''I took my time to live my life but don't think I'm just his little wife / Don't get it twisted this is my sh*t.''

The clip takes pieces from two different songs, 'Bow Down' which has reportedly been produced by Hit-Boy and 'I Been On' which is thought to have been made with Timbaland.

Beyonce's lyrics appear to refer to her absence from the music industry as she has become a mother to daughter Blue Ivy, now 14-months, and her husband, rapper Jay-Z, but her choice of words and apparent attitude have divided opinion.

One fan wrote on Twitter: ''I'm not sorry that @beyonce is a trend-setter and doesn't sound like everyone else. It's about changing the game #beyhive (sic)''

However, others were left surprised at her outburst.

One user wrote: ''how can u sing at the presidents inauguration then release this disgusting, offensive song @beyonce? I'm genuinely shocked (sic)''

Beyonce is set to start her 'Mrs. Carter Show' tour next month.