In a letter obtained by the Mail on Sunday, the disgraced entertainer said his victims were “joining the feeding frenzy” by getting their “hooks into his dough”.
He also said his life behind bars was “no hardship really”.
The 85-year-old was handed a six-year jail term last year for a string of sex attacks on girls as young as seven.
His letter was reportedly sent from Stafford prison to a friend, who handed it to the newspaper.
One line of the song, which Harris says he would like to set to country rock music, reads: “Perhaps you believe you’re pretty still, some perfumed sultry wench?” Other lines say: “Make him burn, get your 50-year-old hooks into his dough.
“Make him burn, burn, burn. Come and join the feeding frenzy, girls.”
Last month the Crown Prosecution Service was handed a “full file” of evidence about further allegations against Harris, according to sources.
He was unmasked as a predatory paedophile when he was found guilty of 12 indecent assaults, at London’s Southwark Crown Court last July.
Sentencing judge Mr Justice Sweeney said Harris showed no remorse for his crimes.
He said: ”Your reputation lies in ruins, you have been stripped of your honours, but you have no one to blame but yourself.”
Harris was unanimously found guilty of molesting four girls, including one woman who was just seven or eight at the time and was groped when she asked for his autograph, and another two who fell prey as young teenagers. The veteran presenter, who charmed television audiences for decades, was also convicted of a catalogue of abuse against another young victim, who prosecutors said Harris groomed from the age of 13 and used like ”his little toy”.
The accusations dated between 1968 and 1986, and the girls were targeted between the ages of seven or eight and 19.
Harris had his CBE annulled at the order of the Queen following his conviction.