The 36-year-old woman was reportedly making the films and was sending to a relative in Pakistan who had allegedly asked her to make the material.
The woman was tried at Merthyr Tydfil Crown Court in United Kingdom where she was jailed for five years, according to a report by MailOnline.
A prosecutor, Ian Kolvin, told the court that first of the videos of the mother and her son contained images of oral sex and other sex acts.
“She was telling him to take the video. It showed full intercourse. It showed the son with his naked mother, rubbing her breasts and vaginal area,” said Mr Kolvin.
The horrific discovery was made after the mobile phone of the woman was caught by police which contained indecent images not only of her son but also of her three-year-old daughter.
Mr further added that the woman, of St Mellons, Cardiff, told police in interview that she had agreed to video herself having sex with her son to please her cousin in Pakistan.
Her son, in a victim impact statement read to the court, said “I feel upset and ashamed of what she did. She should not have done it but I miss her very much.”
According to MailOnline, the woman admitted six counts including sexual activity with a family member, taking and distributing indecent images of a child reflecting 119 images and three movies.