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Simon Cowell is making Beyonce an offer she shouldn't refuse. The X-Factor executive is ready to give the new mama a one-year salary of $100 million to join the FOX talent show, according to various online reports.

The 30-year-old songstress, who gave birth to daughter Blue Ivy in December, was reportedly Simon's second choice after Mariah Carey.

Beyonce appeared on the UK's X-Factor back in 2008.

Now that Nicole Scherzinger, Paula Abdul and host Steve Jones have left the show, the X-Factor could definitely use Beyonce's star power.

Jay-Z's wifey has yet to comment on the reported job offer.