While there are three American Idol eighth-season finalists remaining, Simon Cowell feels it is really only a two-man race.

The Idol judge said he feels Danny Gokey is the only remaining finalist who can give favorite Adam Lambert a run for the Fox mega-hit's eighth-season title -- leaving Kris Allen as the odd man.

"I'd love [Adam] in the finale but really with Danny, because Kris is a nice guy, but he's not a good enough singer to compete with Adam," said Cowell during an interview broadcast on Fox News' Fox & Friends morning show on Tuesday.  "The only one who can compete with Adam on vocals is Danny."

Cowell first stated he felt Lambert and Gokey were the competition's two frontrunners when there were still 10 finalists remaining.  He recently reiterated that he thinks Lambert is the one to beat in Idol's eighth season.

Allen, Gokey and Lambert will all take to the stage and perform live during tonight's eighth-season performance episode before one is ousted by home viewer votes during tomorrow night's live results show.

The Top 2 will then perform live for the final time next week before America crowns its eighth-season champ.