The French DJ revealed that he is recording a "really crazy" song with the US singer, following the success of their 2011 single 'Without You'.
"These are really big records that we're working on right now," Guetta told The Hollywood Reporter. "It's really crazy."
Usher recently joined the producer on stage during his set at Coachella for an impromptu live collaboration.
"I was playing, and then he came to hang out and just to have a good time," Guetta explained. "Then I saw him on the side of the stage and I gave him the sign.
"He was like, 'Do you want me to do it with you? To come on stage?' and I was like, 'Hell yeah! Of course!'
"We improvised something, it was just great. I had a drum machine and we just improvised some really, really cool kind of special remix that we did live."
Usher recently confirmed that his seventh studio album Looking For Myself will be released in the UK on June 11 and the US on June 12.
> Usher records 'Ibiza club music' for new album
Watch the music video for David Guetta and Usher's 'Without You' below: