By DAILY MAIL REPORTER
An offer she can't refuse: Simon Cowell has reportedly offered Beyonce $500m to join the X Factor USA judging panel for five seasons
Simon Cowell is said to have offered Beyonce an incredible $100m per year if she signs up as a judge for five seasons of X Factor USA.
The talent show boss is apparently keen to snag the world famous superstar in his bid to revive the talent show when it returns later this year.
There are currently two empty seats on the judging panel after Paula Abdul and Nicole Scherzinger were axed.
Star power: Beyonce appeared as a guest singer and mentor on the British X Factor back in 2008, performing here with Alexandra Burke who went on to win the show that year
MediaTakeOut.com claims to have spoken to a very reliable insider, citing it as the same person who revealed Jennifer Lopez was joining American Idol last year.
Such a sweet deal could make Beyonce one of the highest paid entertainers in the industry - although the $500m figure being touted by the website does seem somewhat inflated, even for a star as big as her.
Beyonce - who gave birth to baby Blue Ivy last month - appeared as a guest singer and mentor on the British X Factor back in 2008 where she duetted with Alexandra Burke - who went on to win the show that year.
Her former Destiny's Child bandmate Kelly Rowland was a judge on last year's UK show.
Axed: Cowell wants to revive the American show for the coming season after axing Paula Abdul, left, and Nicole Scherzinger
MediaTakeOut claims Simon is keen to get some star power from Beyonce in a bid to boost ratings on the U.S. version.
When the show was launched last year, Cowell said he wanted to get at least 20m viewers.
But while the Fox programme obtained a good audience share on its Wednesday and Thursday night slots, it only commanded around half the audience Cowell had hoped for.