Spokesman Chris Goodman says there is "plenty" of material, but there have been no discussions yet about releasing anything.
The Guardian newspaper Thursday quoted an unnamed spokesman at record label Universal as saying Winehouse had left the "framework" of about a dozen songs.
Winehouse released only two albums, but had been in the studio sporadically over the past few years.
She was found dead at her London home on Saturday. She was 27, and had struggled with drug and alcohol addiction.
Sales of her music have soared since her death. In the U.S., digital sales of her tracks have risen by 2,000 percent in the past week.