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A new tape has surfaced with Mel Gibson ranting and raving at his ex, Oksana Grigorieva ... this time with him threatening her life.

After Oksana, 40, tells Mel, 54, that he needs medication, the actor tells her she needs a brain transplant ... and then spends eight-minutes in a profanity-laced rant.

Once Grigorieva refuses to apologize for anything, Gibson replies:

"Then you're a dishonest c--t! I will not be patronized by you and your f ***ing dishonesty... I will make your god**mn life miserable."

He goes on to say, "I'll put you in a fucking rose garden you c**t! You understand that? Because I'm capable of it!"

As for who released the audio recordings, Oksana previously told X17online that she has "no idea."

Gibson and Grigorieva are both due in court July 20 over the restraining order.