Counter Measures (1998)

About 7 minutes into the film, there is a sex scene between Robert Donovan and Lada Boder's characters. Boder is seen topless for about 45 seconds as she and Donovan have sex in multiple positions. Her breasts are seen for the entire scene, but there is no other type of nudity in the scene.

The film is directed by Fred Olen Ray, a man known for directing soft-core pornography films, so the sex scene has a very erotic feel, but it lasts for about 45 seconds and then there is no more sexual content for the rest of the film.