"I'm fascinated by [Britney]. The fact that she's one of the most talked about -- not just pop stars -- but people in the world today, means that you've got this star power," The X Factor creator and judge said during a recent appearance on The Billy Bush Show radio show, according toAccess Hollywood.
"This girl has got resilience. I would think that if she's managed to sustain a family, a career, which is tough, [The X Factor would be] a walk in the park."
While the former American Idol judge still has yet to reveal who will fill the two open spots onThe X Factor's second-season judging panel, Cowell explained Spears would bring a lot of strong attributes to the table.
"I would be fascinated to hear what she had to say. She's still hot, she's still having hit records and she's still controversial, there's a reason for that," Cowell reportedly added.
Cowell, although he verified last week it's "100% percent" certain both of the new judges will be women, is still refusing to confirm or deny Spears' alleged interest in the show and whether she will participate as a mentor and judge.
"We will meet a number of people over the next few weeks mainly to explain to them that this is a big commitment when you do a show like this just because of the mentoring aspect, but I can't confirm or deny any of these rumors at the moment," Cowell said in conference call with reporters last week.
"Are we flattered that there could be interest? Yes. Other than that, there's going to be a few twists and turns over the next few weeks and a lot of things we're going to announce. But while you've got The Voice and Idol competing with each other, I've learned a big lesson, 'Keep your mouth shut. Don't give it all away.'"
Reports that Spears was interested in joining Cowell and fellow returning The X Factor judge L.A. Reid on the Fox reality singing competition's judging panel next season surfaced earlier this month. While it apparently remains unclear whether the interest is mutual, the 30-year-old pop star has reportedly recently "reached out" to The X Factor to express her interest in the position.