Pop star Britney Spears is reportedly finalising a deal with Simon Cowell to join the judging panel for the second season of X Factor USA.
Deadline.com reports that Spears has been offered $10 million for the high-profile role, which would put her just under the $12 million that Jennifer Lopez is making at the rival American Idol.
Rumours have abounded in regards to the new judging panel after judges Nicole Scherzinger and Paula Abdul were axed last month, with Spears one of many celebrities linked to the vacancies.
X Factor creator Simon Cowell said in a radio interview last month that he is "fascinated" by Spears and believes she would be perfect for the Fox singing competition.
"I would think that if she's managed to sustain in her family life a career which is tough, this is a walk in the park", Cowell said.