The X Factor judge and his colleague LA Reid were asked for their thoughts on 'Run The World (Girls)' singer Beyoncé during a recent interview with Extra.
Cowell said: "Ambitious, talented, competitive. She defines this new breed of what I call super popstars, and they are all girls at the moment. It's like a new super species who literally want to rule the world.
"When she came out with that song there was no irony! She wants to rule the world!"
> X Factor Boot Camp is uncomfortable, says Simon Cowell
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Cowell went on to admit that he once criticised Beyoncé in the past and then had to face her when she performed on one of his shows in the UK.
"It was still obviously in her head what I said. I apologised because I was wrong. She sang better than I have ever heard anyone sing in my life live and at one point just looked over at me and went [with her eyes], 'criticise that'."
Reid added: "She may arguably be the most talented performer alive."
Watch Simon Cowell and LA Reid talking to Extra below:
The X Factor wrapped up its audition stages last week and the successful singers will move on to the Boot Camp round on tonight's episode, where they will go through vocal training, choreography and group performances.
Judges Cowell, Reid, Paula Abdul and Nicole Scherzinger will then each be handed a different category to mentor throughout the remainder of the competition: boys, girls, over 30s or groups.
Each judge will invite the contestants in their category to their home for the Judges' Houses stage of the competition, where they will decide which singers or groups they want to take to the live shows.
The X Factor's winner will get a $5 million recording contract with Sony Music/Syco and the chance to appear in a Pepsi Super Bowl commercial.
The X Factor continues tonight at 8/7c on Fox
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Watch a preview of Boot Camp below: