He appears with two similarly nude dancers, seen from behind. The dancers hold a strategically placed champagne bottle that keeps the photo from an NC-17 rating.
The album is released on the Yellow Sound Label to coincide with his recreation of the 2015 Cafe Carlyle show at New York City's Carnegie Hall on Feb. 8, accompanied by guest stars Kristin Chenoweth, Darren Criss and Ricki Lake.
Cumming told Huffington Post that photographer Jordan Matter hatched the idea for the image, and Cumming, who won a Tony Award for his racy performance as the Emcee in Cabaret, went along.
The album mixes show tunes with pop songs by Billy Joel, Miley Cyrus and others.
Cumming discussed the cover design in a Feb. 3 appearance on Seth Meyers' "Late Night":