Beyonce could be the highest paid female entertainer if she signed up as one of the judges of the "X Factor USA."

According to a reliable source of MediaTakeOut.com, the show's creator Simon Cowell offered Beyonce US$100 million per year for five seasons of the show as one of the judges.

It seems that Simon Cowell wants to bag one of the most popular superstars to revive the show when it will be back later this year. Currently, there are two seats that should be filled in after Paula Abdul and Nicole Scherzinger were axed from the show.

According to the reports, Simon Cowell wanted a big female star in the judging panel to give the show its much needed bounce to beat "American Idol." If Beyonce accepted the offer, Beyonce and Jay-Z will be worth over $1 billion combined. Last year, "X Factor" suffered low ratings due to unexplained reasons.

Another source close to Beyonce did not comment regarding this rumor. However, the source revealed that the star will make a big career move this year.

In 2008, Beyonce acted as one of guest singer and mentor in "X Factor UK" where she duetted with Alexandra Burke who won the top prize that year. Beyonce's former Destiny's Child galpal Kelly Rowland was a judge of the "X Factor UK" last year.

In the video below, "X Factor" judges Simon Cowell and L.A. Reid praised Beyonce's talent. Simon Cowell even said "she [Beyonce] sang better than anyone else I've ever heard in my life live"