Oct. 8, 2012 -- Jerry Sandusky didn't take the stand during his child sex-abuse trial this summer, but Tuesday at his sentencing he will declare that he is innocent despite the 45 verdicts finding him guilty, his lawyer said Monday, as Sandusky made the same claim in a new audio recording.
"They can take away my life, they can make me out as a monster, they can treat me as a monster, but they can't take away my heart," Sandusky said on the recording first played Monday on a Penn State student radio station. "In my heart, I know I did not do these alleged, disgusting acts. My wife has been my only sex partner and that was after marriage. Our love continues."
Sandusky, who made the recording in jail, pointed an accusing finger at his victims, claiming he was trying to help them through his charity only to see them join what he suggested was a conspiracy against him.
"A young man who was dramatic, a veteran accuser, and always sought attention, started everything," Sandusky said. "He was joined by a well-orchestrated effort of the media, investigators, the system, Penn State, psychologists, civil attorneys and other accusers. They won. I've wondered what they really won: Attention, financial gain, prestige ... will all be temporary. Before you blame me, as others have, look at everything and everybody."
Sandusky's denial of guilt drew an angry response from Thomas Kline, the attorney for one of his victims, who called the statement, "a lashing out on the eve on his sentencing."
"There is no chance that Mr. Sandusky was innocent," Kline said. "It is preposterous to suggest that 10 separate victims, their families, their parents, their lawyers, the prosecutors, and the press and everyone else conspired to somehow convict Mr. Sandusky."
The former Penn State defensive coordinator faces anywhere from 10 years to more than 400 years in prison when Judge John Clelands hands down his sentence at the end of Tuesday's hearing. At age 68, any significant sentence could mean life in prison for Sandusky.
Before Cleland decides on prison time, however, Sandusky and his victims will both have the opportunity to make statements.
Kline, an attorney for "Victim 5," told ABC News that his client will take the stand and testify "as to the harm that Mr. Sandusky caused to him."
"It's just a tragedy," Kline said, "compounded by the fact that we have a man that was a convicted who won't come forward and show any contrition and any remorse."
He expected Sandusky, lacking remorse, would get tantamount to a life sentence.
Victim 5, now 22, reported being approached from behind by Sandusky in the shower in the Penn State locker rooms in 2001. Sandusky lifted the boy up to the shower head and held him around his stomach, though Victim 5 said during the trial he didn't remember any sexual abuse.
According to defense attorney Joe Amendola, Sandusky so regretted not taking the stand during his trial that he is anxious to speak directly to the court Tuesday.
"It's as certain as certain can be" that Sandusky will declare his innocence, Amendola told the Associated Press.
Sandusky's family members have also written letters to the judge on his behalf, Amendola said. Sandusky's wife Dottie, who has insisted on his innocence throughout the trial, will be present in the courtroom, Amendola said.
The statements from both Sandusky and the victims will follow a 9 a.m. hearing to determine whether Sandusky will be classified a sexually violent predator. If he is found to be sexually violent, he will be mandated to register as a sex offender if ever released from prison.
After Cleland decides Sandusky's status as a sexual predator and hears the testimony from both sides, he will decide on a sentence. He could choose to sentence Sandusky to as few as 10 years in prison if he orders concurrent prison time, in which Sandusky would serve the sentence for each count at the same time.
But if Cleland instead chooses to sentence him to consecutive terms, Sandusky could face more than 400 years in prison.
Sandusky will undergo extensive evaluations after sentencing, including his medical and mental health needs, health care, security level, and program needs, according to the Pennsylvania Department of Corrections.
Sandusky's security will likely be an issue as authorities decide where to place him in the state prison population, as his case could make him a target for other inmates.
There are 25 prisons for men in Pennsylvania that Sandusky could be sent to, none of which have a special housing unit or facility for sex offenders, the department said.
ABC News' Michael S. James contributed to this report.